Liability of tenant to pay land revenue and certain other cesses.

1[10A. Liability of tenant to pay land revenue and certain other cesses.- (1) Subject to the provisions of sub-section (2), every tenant shall be liable to pay in respect of the land held by him as a tenant,-

1. (a) the land revenue in accordance with the provisions of 2the Bombay Land Revenue Code, 1879(Bom. V of 1879).
2. (b) the irrigation cess in accrodancee with the provisions of 3the Bombay Irrigation Act, 1879 (Bom. VII of 1879) 4**.
3. (c) the cess levied under section 93 of the Bombay Local Boards Act, 1923 (Bom. VI of 1923), as amended in Schedule II to this Act, 5[and]. 6[(d) the cess levied under section 89-B of the 7Bombay Village Panchayats Act, 1933 (Bom. VI of 1933)].

1. (2) If the aggregate amount of-
   • (i) the land revenue payable by a tenant under clause (a) of sub-section (1),
   • (ii) the cess payable by him under 8[clauses (c) and (d) of sub-section (1)], and
   • (iii) the rent payable by him to the landlord under section 9 or 9C, as the case may be, for any year exceeds the value of one-sixth of the produce of such land in that year, the tenant shall be entitled to deduct from the rent for that year the amount so in excess and the quantum of rent payable by the tenant to his landlord for that year shall be deemed to have been reduced to the extent of such deduction.
2. (3) Nothing in sub-sections (1) and (2) shall apply to any land held by-
   • (a) a tenant in a Scheduled area;
   • (b) a tenant who is paying to the landlord the rent 9**** under sub-section (3) of section 8 10[until] such tenant is deemed to have purchased the land under section 32 or purchases the land under section 32F or 32-O and the purchase price is determined under section 32-H] ; 11[(c) a tenant where such land is wholly or partially exempt from the payment of land revenue.] ]