Section 128

Section 128 of the Assam Municipal Corporation Act, 2022. On the failure to recover any sum due on account of property tax on any land or building from the person primarily liable therefor under section 125 of the Act, the Commissioner shall, notwithstanding anything contained in any law regulating premises tenancy for the time being in force, recover from

(1) On the failure to recover any sum due on account of property tax on any land or building from the person primarily liable therefor under section 125 of the Act, the Commissioner shall, notwithstanding anything contained in any law regulating premises tenancy for the time being in force, recover from every occupier of such land or building, by attachment of the rent payable by such occupier, a portion of the total sum due which bears, as nearly as may be, the same proportion to such sum as the rent annually payable by such occupier bears to the total amount of rent annually payable in respect of the whole of such land or building.

(2) An occupier, from whom any sum is recovered under sub-section (1) of the Act, shall be entitled to be reimbursed by the person primarily liable for the payment of such sum, and may, in addition to having recourse to other remedies that may be open to him, deduct the amount so recovered from the amount of any rent becoming due from time to time from him to such person. cave as otherwise provide tim Payment of property tax on land and building.

Section 128, The Assam Municipal Corporation Act, 2022 (Act 8 of 2022).