(1) On the failure to
recover any sum due on account of taxes specified in section 113 in respect of any land or
building from the person primarily liable therefor under section 116, the Commissioner
shall in the prescribed manner 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 that sum as the rent annually payable
by such occupier bears to the total amount of rent annually payable in respect of the whole
of the land or building.
Section 117 • THE ARUNACHAL PRADESH MUNICIPAL CORPORATION ACT, 2019
Section 117(1)
arunachal-pradesh-municipal-corporation-act-2019-sec-117.json
•
Section 117
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"act_title": "THE ARUNACHAL PRADESH MUNICIPAL CORPORATION ACT, 2019",
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"section": {
"number": "117",
"title": "Section 117(1)",
"chapter": null,
"content": "(1) On the failure to\nrecover any sum due on account of taxes specified in section 113 in respect of any land or\nbuilding from the person primarily liable therefor under section 116, the Commissioner\nshall in the prescribed manner recover from every occupier of such land or building by\nattachment of the rent payable by such occupier, a portion of the total sum due which\nbears, as nearly as may be, the same proportion to that sum as the rent annually payable\nby such occupier bears to the total amount of rent annually payable in respect of the whole\nof the land or building.",
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