(2)Where the owner of any premises in a locality where sewer is laid by the municipality has not taken connection from the sewerage mains, he shall be liable to pay a sewerage cess at such rate, as the Government may, from time to time, fix:Provided that where the owner fails to pay the sewerage cess, the sewerage cess shall be realised from the occupier and the occupier shall been entitled to recover the amount from the owner.
