Manner of levying surcharges.

The surcharge on lands described in section 5 or 7 shall be levied, so far as may be in the same manner and under the same provisions of law, as the land revenue: Provided that in the case of land in the possession of a tenant liable to pay the land revenue thereon under the provisions of the relevant Code, he shall be primarily liable for payment of the surcharge on it under section 5.