Section 12A(4) in U.P. Urban Planning and Development Act, 1973
(4)In case of non-payment by an occupier of the whole or part of the cost of any work referred to in Sub-section (2), it shall, on the certificate of the Vice-Chairman, be recoverable from the occupier as arrears land revenue.Explanation. - in this section-(a)the expression 'arterial road' shall have the meaning assigned to it in the bye-laws,(b)the expression occupier' in relation to a building, means the person in actual occupation or use of the building, and includes-(i)the owner (which expression shall include an agent or trustee or a receiver, sequestrator or manager appointed by a Court or a mortgagee with possession of the building) in occupation:(ii)the tenant who for the time being is paying or is liable to pay' rent in respect thereof to the owner;(iii)the rent-free grantee or licensee thereof:(iv)the person who is liable to pay to the owner damages for unauthorised use and occupation thereof.]