Section 18(2) in Tamil Nadu Urban Land Tax Act, 1966
(2)(a)Any occupier who has paid the urban land tax under sub-section (1) shall be entitled to deduct the amount so paid from the amount of rent or any other sum due from time to time to the owner or intermediary, if any.(b)The intermediary shall be entitled to deduct such amount from the amount of rent or other sum due from time to time to the owner.Explanation. - In this section "intermediary" means any person who not being an owner has an interest in the urban land, and is entitled, by reason of such interest, to possession thereof, but has transferred such possession to others.
