GPMCA 139 — Primary responsibility for property taxes on whom to rest.

Gujarat Provincial Municipal Corporations Act, 1949

Statutory text

(1) Subject to the provisions of Sub-section (2) property taxes assessed upon any premises shall be primarily leviable as follows, namely:—

(a) if the premises are held immediately from the '[Government] or from the Corporation, from the actual occupier thereof :

Provided that property taxes due in respect of buildings vesting in the '[Government] and occupied by servants of the '[Government] or other person on payment of rent shall be levied primarily from the '[Government];

(b) if the premises are not so held—

(i) from the lessor if the premises are let;

(ii) from the superior lessor if the premises are sub-let;

(iii) from the person in whom the right to let the premises vests if they are unlet.

(2) If any land has been let for any term exceeding one year to a tenant, and such tenant has built upon the land, the property taxes assessed upon the said land and upon the building erected thereon shall be primarily leviable from the said tenant or any person deriving title from the said tenant by the operation or law or by assignment or transfer but not by sub-lease or the legal representative of the said tenant or person whether the premises be in the occupation of the said tenant or person or legal representative or a sub-tenant:

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