(1) If any notice,
order or requisition has been issued to any person in respect of property of
which he is the owner, the authority or officer at whose instance such notice,
order or requisition has been issued may require the occupier of such property
or any part thereof to pay to him, instead of to the owner, any rent payable by
him in respect of such property as it falls due up to the amount recoverable
from the owner under section 371 :
Provided that if the occupier refuses to disclose the correct amount of the rent payable by him or the name or address of the person to whom it is payable, the authority or officer may recover from the occupier the whole amount recoverable under section 371 as an arrear of tax under this Act.
(2) Any amount recovered from an occupier instead of from an owner under sub-section (1), shall in the absence of any contract between the owner and the occupier to the contrary, be deemed to have been paid by the owner.
Provided that if the occupier refuses to disclose the correct amount of the rent payable by him or the name or address of the person to whom it is payable, the authority or officer may recover from the occupier the whole amount recoverable under section 371 as an arrear of tax under this Act.
(2) Any amount recovered from an occupier instead of from an owner under sub-section (1), shall in the absence of any contract between the owner and the occupier to the contrary, be deemed to have been paid by the owner.