(4)[ On the failure to recover any sum due on account of tax in respect of any building or land from the person primarily liable, the executive officer or secretary, as the case may be, shall in the prescribed manner recover the said sum from the occupier of such building or land by attachment of the rent or licence fee, as the case may be, payable by such occupier. The sum so recovered from the occupier shall be deemed to have been paid by the occupier to the owner.] [Sub section (4) substituted vide Haryana Act No. 1 of 2001.]
