| (1)
|
For
the purposes of recovering the amount of any property tax from any
occupier under section 68, the Chairperson shall cause to be served
on such occupier a notice requiring him to pay to the Council, any
rent due or falling due from him in respect of the land or building
to the extent necessary to satisfy the portion of the sum due for
which he is liable under the said section. |
| (2)
|
Such
notice shall operate as an attachment of the said rent unless the
portion of the sum due shall have been paid and satisfied and the
occupier shall be entitled to credit in account with the person
to whom such rent is due for any sum paid by him to the Council
in pursuance of such notice: |
|
Provided
that if the person to whom such rent is due is not the person primarily
liable for payment of the property tax, he shall be entitled to
recover from the person primarily liable for the payment of such
tax any amount for which credit is claimed as aforesaid. |
| (3)
|
If
any occupier fails to pay to the Council any rent due or falling
due which he has been required to pay in pursuance of a notice served
upon him as aforesaid, the amount of such rent may be recovered
from him by the Council as an arrear of tax under this Act. |