section 42
Responsibility for payment of land revenue
The Andaman and Nicobar Islands Land Revenue and Reforms Regulation 1966Tax1966213 sections16 chapters
Chapter V LAND AND LAND REVENUE
Statutory text
(1) The primary responsibility for payment of land revenue shall not lie on the tenant, but where a tenant has sub-let for any period any land comprised in his holding and he defaults in the payment of land revenue, such and revenue shall be payable by the sub-tenant and the sub-tenant shall be entitled to credit from the tenant the amount paid by him. (2) Where there are two or more persons liable to pay land revenue under sub-section (1), all of them shall be jointly and severally liable for its payment.
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