Power of person in possession of land to pay tax and deduct same from rent

(1) If the owner of any land chargeable with tax under this Act neglects to pay the tax or any part thereof, the whole amount of the tax or such part thereof as remains unpaid shall be paid by the person in possession of the land, and that person may deduct the amount paid for tax, together with the amount of any loss suffered by him by reason of any legal proceedings against him, from any rent which may then be due or become due by him to the owner of the land. (2) In the event of any action being brought by the owner of the land for the recovery of rent from the person in possession of the land in the circumstances set out in the last preceding sub- section, the court before which the action is brought shall allow to such person the amount of the tax paid by him together with the amount of any loss sustained by him as aforesaid, Provided that nothing in this section contained shall affect any agreement made between the owner and the person in possession of the land with regard to the payment by the latter of the tax payable under this Act.