Section 56. Liability for payment of taxes

(1) The taxes mentioned in Section 52 shall be recoverable - (a)- in the case of premises connected with water supply or, as the case may be, with the sewer of a Jal Sansthan, from the occupier of the premises; (b)- in the case of premises not so connected, from the owner of the premises. 1[Provided that, in the case covered by clause (a), where such premises is let to more occupiers than one or for any other sufficient reason recovery of tax from the occupier is found to be inexpedient, the Jal Sansthan may, at its option, levy the tax from the owner instead of from the occupier. (2)- An owner from whom tax is levied under the proviso to sub-section (1) may in the absence of contract to the contrary, recover it from the occupier.]