Section 139(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(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.
