Responsibility for payment of land revenue

Tax1959309 of 312 sections available

Statutory text

(1) The following person shall be primarily liable for the payment of the land revenue assessed on a holding—
- (a) in a Bhumiswami's holding the Bhumiswami;
- (b) in a holding consisting of land leased by the State Government the lessee thereof. When there are more than one Bhumiswami or lessee in a holding, all such Bhumiswamis or lessees, as the case may be, shall be jointly and severally liable to the payment of the land revenue assessed on such holding.

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