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

(a) if the premises are held immediately from the [Government] , or from the Corporation, from the actual occupier thereof:
(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.
[139A. Apportionment of responsibility for property tax when the premises assessed are let or sub-let.