Section 160(2) in Arunachal Pradesh Municipal Act, 2007
(2)Such notice shall operate as an attachment of such rent unless the portion of the sum due shall have paid and satisfied, and the occupier shall be entitled to credit in account with the person to whom such rent is due, any sum paid by him to the Municipality in pursuance of such notice:Provided that if the person to whom such rent is due is not the person primarily liable for payment of the tax on land or building, he shall be entitled to recover from the person primarily liable for payment of such tax any amount for which credit is claimed.
