Section 18 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
18. Tax on whom primarily leviable.
(1)The tax shall be leviable primarily on the actual occupier of the building upon which it is assessed if such occupier is the owner of such building.If the building is not occupied by the owner himself, the tax shall be primarily leviable on:(a)the lessor, if the property is sub-let;(b)the superior lessor, if the property is sub-let;(c)the person in whom the right to let the same vests, if it is not let;(d)the person to whom the building has been transferred, if the owner of the building has left the village or cannot otherwise be found.(2)On failure to recover any sum due on account of such tax from the person primarily liable, such sum may be recovered from the occupier of any part of the building in respect of which such tax is due in the ratio which the Sarpanch decides to be equitable ratio to the amount of tax assessed on the whole building in the authenticated list and the decision of the Sarpanch in the matter shall be appealable to the concerned Block Development Officer.
