Section 58. Every tax payable under section 41, clause (a), (b) or (c), shall be due jointly and severally from

58. Every tax payable under section 41, clause (a), (b) or (c), shall be due jointly and severally from all persons who have been in occupation of the building or land assessed at any time during the year of assessment, or, when the tax is payable by instalments, at any time during the period in respect of which the instalment is payable, and from all persons who have held under them as tenants, mortgagees or conditional vendees.