Section 180(1) in The M.P. Municipal Corporation Act, 1956
(1)Where a bill for any sum due on account of any property tax is served upon an occupier of premises pursuant to Section 391, the Commissioner may at the time of service or at any subsequent lime cause to be served upon the occupier a notice requiring him to pay to the Corporation any rent due or falling due from him to the person primarily liable for the payment of the said tax to the extent necessary to satisfy the said sum due.
