Section 209 in The Mumbai Municipal Corporation Act, 1888
209. When occupiers may be held liable for payment of property taxes.
(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.(1A)[ Notwithstanding anything contained in sub-section (1), on and from the date of adoption of capital value as the base for levy of property taxes under section 140A, but subject to the other provisions of this Act, the Commissioner may, serve a bill for the amount of property tax on such occupier of the said premises, or, if there are two or more such occupiers thereof, may serve a bill on each of them for such portion of the sum due as bears to the whole amount of tax based on the capital value, due in the same ratio which the capital value, of such portion of the premises of the occupier or occupiers bears to the aggregate amount of the tax based on the capital value, in respect of the said premises.] [Sub-section (1A) inserted by Maharashtra 11 of 2009, Section 41(1), dated 13-4-2009 (w.e.f. 1-4-2010).](2)If the occupier or any of the occupiers fails within [thirty days] [These words were substituted for the words 'fifteen days' by Maharashtra 11 of 2009, Section 41(2), dated 13-4-2009 (w.e.f. 1-4-2010).] from the [service] [This word was substituted for the word 'presentation' by Bombay 20 of 1952, Section 11(2).] of any such bill to pay the amount therein claimed, the said amount may be recovered from him in accordance with the foregoing provisions.(3)No arrear of a property tax shall be recovered from any occupier under this section, [* * *] [The words 'which has remained due for more than one year, or' were deleted by Maharashtra 11 of 2009, Section 41(3), dated 13-4-2009 (w.e.f. 1-4-2010).] which is due on account of any period for which the occupier was not in occupation of the premises on which the tax is assessed.(4)If any sum is paid by, or recovered from an occupier under this section, he shall be entitled to credit therefore in account with the person primarily liable for the payment of the same.
