Section 146(2) in The Mumbai Municipal Corporation Act, 1888
(2)Otherwise the said taxes shall be primarily leviable as follows, namely :-(a)if the premises are let, from the lessor;(b)if the premises are sublet, from the superior lessor; [* * *] [The word 'and' was deleted by Maharashtra 11 of 2009, Section 9(1), dated 13-4-2009 (w.e.f. 1-4-2010).](c)if the premises are unlet, from the person in whom the right to let the same vests.(d)[ if the premises are held or occupied by a person who is not the owner and the where abouts of the owner of the premises cannot be ascertained, from the holder or occupier: and [Clause (d) and (e) were added by Maharashtra 11 of 2009, Section 9(2), dated 13-4-2009 (w.e.f. 1-4-2010).](e)if the premises are held or developed by a developer or an attorney or any person in whatever capacity, such person may be holding the premises and in each of whom the right to sell the same exists or is acquired, from such holder, developer, attorney or person, as the case may be:Provided that, such holder, developer, attorney or person shall be liable until the actual sale is effected.]
