Manner of levying cess described in section 144.

The cess described in section 144 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 any land in the possession of a tenant, if such tenant is liable to pay cess in respect of such land under the provisions of the Bombay Tenancy and Agricultural Lands Act, 1948 (Bom. LXVII of 1948) such tenant shall be primarily liable for the payment of cess in respect of such land.