64. Right of tenant or occupier paying tax to deduct it
Any tenant or occupier of any property on which a tax levied under this Act is due may, on payment of such tax, whether after distress or not, deduct the amount paid, together with compensation for all loss actually suffered in respect of any distress, from any rent which may then be due, or may thereafter become payable, in respect of such property; and in the event of any action being brought by the owner of any such property for the recovery of rent from any such tenant or occupier, the Court before which such action is brought shall allow to such tenant or occupier the amount so paid and compensation for loss so sustained as aforesaid.