81A. [ Incidents of tax on lands and buildings. [Section 81A inserted vide Haryana Act No. 1 of 2001.]
(1)If any land has been let to a tenant and such tenant has erected building upon the land, the tax on lands and buildings payable under clause (a) of section 69 in respect of that land and the building erected thereon, shall be primarily payable by the tenant. In case the tenant vacates the said building or land it shall be the liability of the owner to pay the said tax.Explanation. - The term 'tenant' includes any person deriving title to the land or building erected upon such land from the tenant whether by operation of law or by transfer inter vivos.(2)The assessment, levy and payment of the tax on buildings and lands shall not in any way confer any right, title or interest in the property upon either the owner or the occupier and shall not be a proof of the fact that the building is an authorised one and further that any building or part thereof which is erected in contravention of the existing building bye-laws or town planning regulations/scheme shall not get regularised by virtue of being assessed to tax on buildings and lands.]
