law: The Punjab District Boards Act, 1883
  8. Power to recover a share of the rate from occupancy tenant.-
  When a local rate is payable by a landholder in respect of lands held by a tenant with a right of occupancy holding at a favourable rent, the landholder may realize from the tenant a share of the rate, bearing the same proportion to the whole rate as the excess of the annual value over the rent paid by the tenant bears to half the annual value.