Section 102
Recovery from owner of occupier's tax in certain cases.
The Manipur Municipalities Act, 1994
About this Act
An Act to provide for constitution and organisation of municipalities in the Urban areas of Manipur and for matters connected therewith and incidental thereto.
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.