(1)The tax on lands and buildings shall be primarily leviable, -(a)If the land or building is let, upon the lessor;(b)If the land or building is sublet, upon the superior lessor, who has sublet such a land or building, as the case may be; and(c)If the land or building is unlit, upon the person in whom the right to let such land or building vests.(2)If any land has been let for a term exceeding one year to a tenant and such tenant has built upon the land, the tax on lands and buildings assessed in respect of the land and the building erected thereon, shall primarily be leviable upon the said tenant, whether the land and building are in the occupation of such tenant or a sub-tenant of such tenant.Explanation. - The term "tenant" includes any person deriving title to the land or the building erected upon such land from the tenant whether by operation of law or by transfer inter vivos.(3)The tax on any land or building, which is the property of the Municipality and the possession of which has been delivered under any agreement or licensing arrangement, shall be leviable upon the transferee or the licensee, as the case may be.(4)The liability of the several owners of any land or building constituting a single unit of assessment, which is or purports to be severally owned in parts of flats or rooms for payment of the tax or any instalment thereof, payable during the period of such ownership, shall be joint and several:Provided that the Chief Officer of the Municipality may, apportion the amount of the tax on such land or building among the co-owners.
