Section 59. (J) When a. tax payable under; section. 39,; Remission of sub-section ( I ) , clause (a), or

(2) A tax payable uncler section 40 or section `41` shall be paid by the occupier of the property in respect of m~llich it is payable. Recovery of 61. (1) When any sum is due on account of a tax taxes payable payable under this Act in respect of any property by by owner. the owner thereof, the cornmitkee shall cause a, bill for the amount, stating the property and the period for which the charge is made, to be preseilted to %he person liable to pay the same. 59. .(J) When a. tax payable under; section. 39,; Remission of sub-section ( I ) , clause (a), or under section `10` or sec- F;o ; n.iea tion `41,-` is payable in one sum-in, respect of-. a.n. entire i,n,o,e,~~, year, and the property in respect of which it is pay:- property. able is unoccupied throughout the year, or when, such , a,tax is payable in instalrnents, and the property is, unoccupied tluoughouk the period in respect of whic6 an instalment is payable, tlie amount payable in xespect of the property for the year, or the. insbzlrnent;, as the case may be, shall. be remitted : Provided that it-shall be in the discretion of tke: `116` Panjdb Mimioipalities. [ACT XIIT. ( Chapter I=--2'uxutiofl.-Seclions 60- 62.) (I), clause (a), or under section 40 or section `47,` is urholly or in greater part deniolished or destroyed hy fire or otherwise, the committee niay remit such proportion of the tax as it thinks equitable. Taxes on `60. (11` A tax payable under section 39, sub-secimmoveablo tion (I), clause ( a ) , shall be paid by the owner of the property by whom property in respect of which it is payable. payable. (2) If the bill is not paid within ten clays from the presentation thereof, the committee may cause a notice of demand to he served on that persoil ; ancl if he does not, within seven days from the service of t,he notice, pay the sum due, with any fee leviable for the notice, or show sufficient cause for non-payment, the , sum due, with the fee, shall be deemed to be an arrear of tax. (3) The amount of every such arrear, bcsides being recoverable in any other manner provided by - this Act, shall, subject to any claim on behalf of Her Majesty, be a first charge on the property in respect I of which it is payable, and shall be recoverable, on application made in this behalf by the commit,tee to the Deputy Commissioner, as if the property were an estate assessed to land-revenue and the arrear were an `i` arrear of such revenue due thereon : Provided that nothing in this sub-section shall authorize the arrest of a defaulter. I Octroi and Tolls. Power to 62. If any person, bringing or receiving a con$ sealcb mhe~o oclroi is veyance or package within the octroi-limits of a leviable. municipality i municipality in mllich octroi is leviable, refuses, on the demand of an officer authorized by the committee in this hehalf, to permit the officer to inspect tlie contents of the conveyance or package for the purpose of ascertainin6 whether it contains any articles in respect of which octroi is payable, the officer may cause the conveyance or package to be taken without unnecessary delay before a Magistrate, who shall cause the inspection to be made in his presence.