(1)Save as otherwise expressly provided in the notification imposing the tax, every tax [assessed] [Inserted by Act 26; of 1927, s.7.] on the annual value of buildings or lands or of both shall be leviable primarily upon the actual occupier of the property upon which the said tax is assessed, if he is the owner of the buildings or lands or holds them on a building or other lease [granted] [Substituted by Act 24 of 1936, s.25, for "from the Secretary of State in Council or from". ] by or on behalf of the Government or the [Board] [Substituted by Act 24 of 1936, s.69, for "Cantonment Authority"] or on a building lease from any person.
