Effect of partitions of estates and tenancies on joint liability for revenue and rent.

Tax1996193 sections

Statutory text

(1) A partition of land either under this Chapter or otherwise, shall not, without the express consent of the 1[Divisional Commissioner,] affect the joint liability of the land or of the land-holders thereof, for the revenue payable in respect of the land in estates wherein under section 54 of this Act such joint liability exists, or operate to create a new estate, and if any conditions are attached to that consent, those conditions shall be binding on the parties to the partition.
(2) A partition of a tenancy shall not, without the express consent of the landlord, affect the joint liability of the co-sharers therein for the payment of the rent thereof.

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