Section 120(2) in Rajasthan Municipalities Act, 2009
(2)Subject to the provisions contained in sub-Section (1), the tax shall be primarily leviable as follows namely:(a)if the property is let, from the lessor;(b)if the property is sub-let, from the superior lessor;(c)if the property is not let, from the person in whom the right to let the same vests:Provided that on failure to recover any sum due on account of such tax from the person primarily liable, such portion of the sum may be recovered from the occupier of any part of the building or land as is payable proportionately in respect of such part:Provided further that, for any sum paid by, or recovered from, any occupier who is not primarily liable under this Section he shall be entitled to get credit in account with the person primarily liable.
