Section 121 ·

If any surcharge is levied on the consolidated rate on any land or building, the person liable to pay such surcharge, may recover the same from the occupier of such land or building who uses it for non-residential purpose: (b) as a commutation of all refunds in respect of the huts which are vacant or which may be removed or destroyed during the period the consolidated rate on lands and buildings remains in force. DE Provided that if there is more than one such occupier, the amount of surcharge may be rateably apportioncd among them by such person for the purpose of recovery under this section.