Section 146(3) in The Mumbai Municipal Corporation Act, 1888
(3)[ But if any land has been let for any term exceeding one year to a tenant, and such tenant on any person deriving title howsoever from such tenant has built upon the land, the property taxes assessed upon the said land and upon the building erected thereon shall be leviable primarily from the said tenant or such person, whether or not the premises be in the occupation of the said tenant or such person.] [This sub-section was substituted for the original by Bombay, 28 of 1957, Section 5(2).]
