# The Assam Municipal Corporation Act, 2022, Section 127

- Act: The Assam Municipal Corporation Act, 2022 (Act 8 of 2022)
- Source URL: https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/section/127/

## Text

The person primarily liable to pay the property tax in respect of any land or building may recover the entire amount of the surcharge on the property tax on such land or building from the occupier who uses it for any purpose other than residential purpose: Provided that if there is more than one occupier, the amount of surcharge may be apportioned and recovered from each of such occupiers in such proportion as the annual value of the portion occupied by each such occupier bears to the total annual value of such land or building. Recovery of property tax on lands and buildings from occupiers.

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