Settlement of assessment with whom to be made

Settlement of assessment with whom to be made.—

1. (1) The settlement of the assessment of each land shall be made with the person who holds the land as an occupant.
2. (2) Notwithstanding anything contained in sub-section (1), if any land is held by joint occupants, the settlement of assessment shall be made with one of them or with all of them, as may be determined by the Deputy Commissioner.