(1) Every tax imposed in the form of a tax on buildings or lands or on both shall be leviable primarily from the actual occupier of the property upon which the said taxes are assessed, if he is the owner of the buildings or lands, or of the buildings on lands held by him on a building or other lease from the Government or from the municipal council, or on a building lease from any person; otherwise, the said tax shall be primarily leviable as follows, namely:--

(a) if the property is let, from the lessor;

(b) if the property is sublet, from the superior lessor;

(c) if the property is unlet, from the person in whom the right to let the same vests:

Provided that on failure to recover any sum due on account of such tax from the person primarily liable, such portion of the sum may be recovered from the occupier of any part of the buildings or lands in respect of which it is due, as bears to the whole amount due the same ratio which the rent annually payable by such occupier bears to the aggregate amount of rent so payable in respect of the whole of the said buildings or lands, or to the aggregate amount of the rateable value thereof, if any, stated in the authenticated assessment list, whichever of those two amounts is the greater:

Provided further, that for any sum paid by, or recovered from, any occupier who is not primarily liable under this section, he shall be entitled to be reimbursed by the person primarily liable for the payment, and may in addition to having recourse to other remedies that may be open to him, deduct the amount so recovered from the amount of any rent from time to time becoming due from him to such person.

(2) The liability of the several owners of any building which is, or purportsto be, severally owned in parts or flats or rooms, for payment of the rate on the building or any instalment thereof payable during the period of such ownership shall be joint and several.