Section 113(1) in The Gujarat Municipalities Act, 1963
(1)Subject to the provisions of sub-section [***] [The words, brackets and figure '(4) and' deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 11(1).] a tax imposed in the form of a tax on buildings or land or both shall be leviable primarily from the actual occupier of the property upon which the tax is assessed if he is the owner of the property, or holds it on a building or other lease from the Government from the municipality, or on a building lease from any person, otherwise the tax shall be primarily leviable as follows, namely-(a)if the property is let, from the lessor;(b)if the property is sublet, from the superior lessor;(c)if the property is unlet, from the person in whom the right to let the same vests:Provided that the tax due in respect of buildings vesting in the Government and occupied by the servants of the Government or other persons on payment of rent shall be leviable primarily from the Government.
