193. Occupiers may be required to pay rent towards satisfaction of the tax.
(1)For the purposes of recovery of any tax on lands and buildings from any occupier under section 144, the Chief Officer of the Municipality, notwithstanding anything contained in any other law for the time being in force, shall cause to be served on such occupier a notice requiring him to pay to the Municipality any rent due or falling due from him in respect of the land or building to the extent necessary to satisfy the portion of the sum due for which he is liable under the said section.(2)Such notice shall operate as an attachment of such rent, unless the portion of the sum due shall have been paid and satisfied, and the occupier shall be entitled to credit in account with the person to whom such rent is due for any sum paid by him to the Municipality in pursuance of such notice:Provided that if the person to whom such rent is due, is not the person primarily liable for payment of such tax, he shall be entitled to recover from the person primarily liable for the payment of such tax any amount for which credit is claimed as aforesaid.(3)If any occupier fails to pay to the Municipality any rent due or falling due, which he has been required to pay in pursuance of a notice served upon him as aforesaid, the amount of such rent may be recovered from him by the Municipality as an arrear of tax under this Act.
