Section 40: When occupier is to pay both owner‟s rate and occupier‟s rate.

If such land is occupied by the owner, or if it is occupied by a tenant whose rent is not liable to enhancement on the ground that the value of the produce of the land or the productive po wers of the land has or have teen increased by irrigation, such owner or tenant shall pay the owner ‟s rate as well as the occupier‟s rate.