Section 209B in The Mumbai Municipal Corporation Act, 1888
209B. [ When joint owners of property may be held liable severally for payment of property tax due from them. [Section 209B was inserted by Maharashtra 10 of 1998, Section 111.]
(1)Notwithstanding anything contained in this Act or any other law for the time being in force, if any property taxes jointly due in respect of any property jointly owned by two or more persons remains unpaid, after a bill for the same has duly been served upon them jointly, the Commissioner may serve a bill on each of the joint owners for payment of his share of the taxes due in respect of such property. The amount of the tax due from each joint owner shall be worked out with reference to the rateable value [or the capital value, as the case may be,] of that part of the property as is owned by him.(2)If any of the joint owners fails to pay the amount claimed within [thirty days] [These words were substituted for the words 'fifteen days' by Maharashtra 11 of 2009, Section 43(2), dated 13-4-2009.] from the service of any such bill, the same may be recovered from him as if the amount were a property tax due by him.(3)If any sum is paid by or recovered from any of the owners under this section he shall be entitled to credit thereof in account of the joint owners primarily liable for the payment of the same].
