The Manipur Municipalities Act
102Recovery from owner of occupier's tax in certain cases
If any holding is occupied by more than one tenant holding severally it shall be lawful for the municipality, to recover from the owner of such holding, any taxes payable under this Act by the occupier of the holding.
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RECOVERY OF MUNICIPAL CLAIMS
- 101 Recovery from occupier of tax due from non-resident
- 102 Recovery from owner of occupier's tax in certain cases
- 103 Recovery by owner of occupier's tax paid by owner
- 104 Method of recovery by owner
- 105 Penalty
- 106 Municipality may compound with livery stable keepers
- 107 Rents, tolls and fees in respect of markets
- 108 Recovery of taxes as arrears of land revenue
- 109 Power to sell unclaimed holdings for money due
- 110 Writing off irrecoverable sums due to the Nagar Panchayat or to the Council