Section 112(1) in Karnataka Municipal Corporations Act, 1976
(1)Subject to the provisions of sub-section (2), the property tax shall be primarily payable as follows, namely:-(a)if the premises are held immediately from Government or the corporation, from the actual occupier thereof:[Provided that the property tax due in respect of premises owned by the Government and occupied by any person on payment of rent, shall be payable by the Government:Provided further that no property tax shall be payable in respect of premises owned by the Corporation and occupied by any person on payment of rent.] [Substituted by Act 24 of 1978 w.e.f. 29.9.1978.](b)if the premises are not so held,-(i)from the lessor if the premises are let;(ii)from the superior lessor is the premises are sub-let;(iii)from the person in whom the right to let the premises vests, if they are unlet.
