Section 209(1) in The Mumbai Municipal Corporation Act, 1888
(1)If the sum due on account of any property tax remains unpaid after a bill for the same has been duly [served on] [ These words were substituted for the words 'presented to' by Bombay 20 of 1952, Section 11(1).] the person primarily liable for the payment thereof and the said person be riot the occupier for the time being of the premises in respect of which the tax is due, the Commissioner may [serve a bill for the amount on] [These words were substituted for the words 'present a bill for the amount to' by Bombay 20 of 1952.] the occupier of the said premises, or, if there are two or more occupiers thereof, may [serve a bill on] [These words were substituted for the words 'present a bill to' by Bombay 20 of 1952, Section 11(1).] each of them for such portion of the sum due as bears to the whole amount due the same ratio which the rent paid occupier bears to the aggregate amount of rent paid by them both or all in respect of the said premises.
