Section 153(2) in Gauhati Municipal Corporation Act, 1971
(2)If any land has been let for a term exceeding one year to a tenant and such tenant has built upon the land, the property taxes assessed in respect of that land and the building erected thereon shall be primarily leviable upon the said tenant whether the land and building are in the occupation of such tenant or sub-tenant of such tenant.Explanation. - The term "tenant" includes any person deriving title to the land or the building erected upon such land from the tenant whether by operation of law or by transfer inter-vivos.
