Section 58 in The U.P. Water Supply and Sewerage Act, 1975
58. Application of certain provisions of U.P. Act 2 of 1959.
- [(1)] [Original Section 58 renumbered as sub-section (1) and a proviso and sub-section 2 inserted by U.P. Act No. 5 of 1984 (w.e.f. 1.2.1984).] The provisions of Sections 178, 214, 215, 222, 223 and 226, of the Uttar Pradesh Nagar Mahapalika Adhiniyam, 1959, shall mutatis mutandis, apply in relation to the taxes mentioned in Section 52, as they apply to the property taxes described in Section 173 of that Adhiniyam, and references in the said provisions to the Mahapalika and the Mukhya Nagar Adhikari shall be construed respectively as references to the Jal Sansthan and such officer of the Jal Sansthan as may be authorised by it in that behalf :[Provided that, in the case covered by clause (a), where such premises is let to more occupiers than one or for any other sufficient reason recovery of tax from the occupier is found to be inexpedient, the Jal Sansthan may, at its option, levy the tax from the owner instead of from the occupier.(2)An owner from whom tax is levied under the proviso to sub-section (1) may in the absence of contract to the contrary, recover it from the occupier.] [Inserted by U.P. Act No. 5 of 1984 (w.e.f 1.2.1984).]
