Section 139 in The Gujarat Provincial Municipal Corporations Act, 1949
139. Primary responsibility for property taxes on whom to rest.
(1)Subject to the provisions of sub-section (2) property taxes assessed upon any premises shall be primarily leviable as follows, namely:-(a)if the premises are held immediately from the [Government] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.], or from the Corporation, from the actual occupier thereof:Provided that property taxes due in respect of buildings vesting in the [Government] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.], and occupied by' servants of the [Government] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] or other persons on payment of rent shall be leviable primarily from the [Government|;(b)if the premises are not so held,-(i)from the lessor if the premises are let;(ii)from the superior lessor if the premises are sub-let;(iii)from the person in whom the right to let the premises vests if they are unlet.(2)If any land has been let for any term exceeding, one year to a tenant, and such tenant has built upon the land, the property taxes assessed upon the said land and upon the building erected thereon shall be primarily leviable from the said tenant or any person deriving title from the said tenant by the operation of law or by assignment or transfer but not by sub-lease or the legal representative of the said tenant or person whether the premises be in the occupation of the said tenant or person or legal representative or a sub-tenant:[Provided that where the building so erected on the land is of a temporary nature or is unauthorised the property taxes upon the land and building shall be primarily leviable from the person in whom the right to let the land vests.] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.]
