Central Government Act
Section 101 in The Manipur Municipalities Act, 1994.
101. Recovery from occupier of tax due from non- resident.- If any tax payable under this Act by the owner of any holding remains unpaid after the notice of demand has been duly served, and if such owner is not resident within the municipality, or the place of abode of such owner is unknown, the tax may be recovered from the occupier for the time being of such holding, who may deduct, from the next and following payments of his rent the amount which, may be so paid by or recovered from him:
Provided that if any such holding is occupied by more than one Person, the sun' to be recovered from any one of such persons shall be Proportionate to the value of the part of the holding in the respective occupation of such persons.