Section 5(1) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(1)If any person, from whom under the provisions of section 4 the tax is leviable, pays the tax in respect of any residential premises in a building, he shall, if he is not himself in occupation thereof during the period for which he has paid the tax, be entitled to receive the amount of the tax from the person in actual occupation of such premises for the period aforesaid.
