Section 126 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
126. When occupiers may be held liable for payment of property taxes.
(1)If the sum due on account of any property tax remains unpaid after a bill for the same has been duly served upon the person primarily liable for the payment thereof and the said person be not the occupier for the time being of the premises in respect of which the tax is due, the Chief Officer may serve a bill for the amount upon the occupier of the said premises, or if there are two or more occupiers thereof, may serve a bill upon each of them for such portion of the sum due as bears to the whole amount due to the same ratio which the rent paid by such occupier bears to the aggregate amount of rent paid by them both or all in respect of the said premises.(1A)[ Notwithstanding anything contained in sub-section (1), on and from the date of adoption of capital value as the base for levy of property taxes under subsection (4) of section 105, but subject to the other provisions of this Act, the Chief Officer may serve a bill for the amount of property tax on such occupier of the said premises, or, if there are two or more such occupiers thereof, may serve a bill on each of them for such portion of the sum due as bears to the whole amount of tax based on the capital value, due in the same ratio which the capital value, of such portion of the premises of the occupier or occupiers bears to the aggregate amount of the tax based on the capital value, in respect of the said premises.] [Sub-section (1A) was inserted by Maharashtra 10 of 2010, Section 93(1), (w.e.f. 1-6-2010).](2)If the occupier or any of the occupiers fails within thirty days from the service of any such bill to pay the amount therein claimed, the said amount may be recovered from him.(3)No arrear of a property tax shall be recovered from any occupier under this section [* * *] [The words 'which has remained due for more than one year, or' deleted by Maharashtra 10 of 2010, Section 93(2), (w.e.f. 1-6-2010).] which is due on account of any period for which the occupier was not in occupation of the premises on which the tax is assessed.(4)If any sum is paid by or recovered from, an occupier under this section, he shall be entitled to credit therefor in account with the person primarily liable for the payment of the same.
