Section 675(2) in The Orissa Municipal Corporation Act, 2003
(2)If the expenses are due in respect of some work executed or thing done or in connection with some building or land or of same measure taken with respect to some work executed or thing done or measure taken for giving effect to any requisition or order made under Sub-section (2) of Section 530 and the defaulter is the owner of such building or land or of the premises referred to in said Section, as the case may be, the amount thereof may be demanded from any person who at any time, before the said expenses have been paid, occupied the said building or land or premises under the said owner; and in the event of the said person failing to pay the same they may be recovered, by distress and sale of the goods and chattels of the said person as if the amount thereof were a property tax payable by him :Provided that -(i)unless the said person neglects or refuses, at the request of the Commissioner truly to disclose the amount of the rent payable by him in respect of the said building, land or premises and the name and address of the person to whom the same is payable, the said person shall not be liable to pay on account of the said expenses any large sum, than up to the time and demand, is payable by him to the owner on account of rent of the said building, land or premises;(ii)the said person shall be entitled to credit in account with the owner for any sum paid by or recovered from him on account of the said expenses; and(iii)nothing in that section shall affect any agreement made between the said person and the owner of the building, land or premises in his occupation respecting the payment of the expenses of any such work, thing Or measure as aforesaid.
