(1)
Notwithstanding anything contained in the Maharashtra Co-operative Societies Act, 1960 or any other law for the time being in force, if any sum due on account of any property tax, in respect of any property owned by a co-operative housing society registered under that Act, remains unpaid, after a bill for the same has been duly served on the society primarily liable for the payment thereof, the Commissioner may serve a bill on each of the tenant-members of the society for such portion of the sum due as bears to the whole amount due the same ratio which the rent estimated [or the amount of tax based on capital value fixed, as the case may be,] under section 154 in respect of his tenement bears to the aggregate amount of estimated rent [or the amount of tax based on capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 42(1)(a), dated 13-4-2009 (w.e.f. 1-4-2010).] for the whole property.
(2)
If the tenant-member fails within [thirty days] [These words were inserted by Maharashtra 11 of 2009, Section 42(1)(b), dated 13-4-2009 (w.e.f. 1-4-2010).] from the service of any such bill to pay the amount therein claimed, the same amount may be recovered from him, as if the amount were a property tax due by him.
(3)
If any sum is paid by, or recovered from, a tenant-member under this section, he shall be entitled to credit thereof in account with the society primarily liable for the payment of the same.
Explanation. - For the purposes of this section, the expression tenant-member in the case of a tenant co-partnership co-operative housing society, means a member of such society to whom a tenement has been allotted by the society in the building owned by it.]