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Power to landlords to pay income tax under Schedule A.
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10. In assessing and charging the duties of income tax under Schedule A. in the Income Tax Act, 1853, in respect of any lands, houses, or buildings assessable on the occupier, it shall be lawful for the General Commissioners of Income Tax, if they shall think fit, on a request in writing to that effect from the landlord or immediate lessor delivered personally or sent by post to the clerk of the General Commissioners of Income Tax for the district on or before the thirty-first day of July in any year, to charge and assess such person in the assessment for such year and subsequent years with the said duty as if he were the occupier thereof, and such duty may be recoverable from him in the same manner as any other duties of income tax are recoverable, provided that this provision is not to prejudice the right of recovery of the duty, if necessary, by distraint upon the premises or property in respect of which the assessment was made, in the same way as if the assessment had been made upon the occupier for the time being, and upon such occupier paying the same the amount thereof may be deducted and allowed out of the next or any subsequent payment on account of rent.
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Provided further, that it shall be competent for any landlord or immediate lessor to cancel the said request by a notice in writing to that effect, delivered personally or sent by post to the Clerk of the General Commissioners of Income Tax for the district, on or before the thirty-first day of July in any year.
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