The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979.
Section 4. Primary responsibility for tax.
(1) If the actual occupier of any residential premises in any building, in respect of which tax is leviable under section (3) is the owner of the building, the tax shall be leviable on the actual occupier.
(2) In any other case, the tax shall be leviable primarily as follows, that is to say :-
(a) if the premises are let, from the lessor ;
(b) if the premises are sub-let, from the superior lessor.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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