Section 113 in The Gujarat Municipalities Act, 1963
113. Tax from whom primarily leviable.
(1)Subject to the provisions of sub-section [***] [The words, brackets and figure '(4) and' deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 11(1).] a tax imposed in the form of a tax on buildings or land or both shall be leviable primarily from the actual occupier of the property upon which the tax is assessed if he is the owner of the property, or holds it on a building or other lease from the Government from the municipality, or on a building lease from any person, otherwise the tax shall be primarily leviable as follows, namely-(a)if the property is let, from the lessor;(b)if the property is sublet, from the superior lessor;(c)if the property is unlet, from the person in whom the right to let the same vests:Provided that the tax due in respect of buildings vesting in the Government and occupied by the servants of the Government or other persons on payment of rent shall be leviable primarily from the Government.(2)Where any land has been let for any term exceeding one year to a tenant and such tenant or any person deriving title howsoever from such tenant has built upon such land, the tax assessed upon the said land shall be leviable from the lessor and the tax assessed upon the building erected thereon shall be leviable primarily from the said tenant or person, whether or not the premises be in the occupation of the said tenant or person.[***] [Sub-sections (3), (4) and (5) were deleted by the Gujarat Municipalities (Amendment) Act, 2007, section 11(2).](6)For any sum paid or recovered from any occupier who is not primarily liable under this section, such occupier shall be entitled to credit account with the person primarily liable for the payment of that sum.
