Section 141 in The Chhattisgarh Municipal Corporation Act, 1956
141. Responsibility for payment of property tax.
(1)The properly tax charged and levied upon any land or building under Section 135, shall be paid primarily by the owner thereof.(2)The property tax charged and levied on the owner may also be recovered from any occupier of the land or building under the circumstances, in the manner and to the extent as is provided in this Act or may be provided under the bye-laws or rules made thereunder.
