(1)
Any person who has paid to the Commissioner any [water tax, or a sum on account of water charges or] [These words were substituted for the words 'Water Tax or' by Bombay 62 of 1954, Section 4(1).] [any sewerage tax or a sum on account of sewerage charges] [These words were substituted for the words 'any halaikhor tax' by Maharashtra 51 of 1975, Section 9(a).] in respect of any premises shall if he was not himself in occupation of the said premises during the period for which he had made such payment, be entitled to receive the amount of the said payment from the person, if any, in actual occupation of the said premises for the said period.
(2)
For the recovery of the said amount from the person aforesaid, the person who has paid the same shall have the same rights and remedies as if such amount were rent payable to him by the person from whom he is entitled to receive the same.