Section 159(1) in The Mumbai Municipal Corporation Act, 1888
(1)When the name of the person primarily liable for the payment of property taxes in respect of any premises cannot be ascertained, it shall be sufficient to designate him in the assessment book and in any notice which it may be necessary to serve upon the said person under this Act, the holder" of such premises, without further description.Occupier liable for property taxes until he gives information.
