Apportionment of betterment charges and acreage rates

The betterment charges and acreage rates shall be recoverable from the landowner and occupancy tenant concerned in such proportions as may be prescribed: Provided that in making any such apportionment between the landowner and the occupancy tenant of any land due regard shall be had to the division of produce or capital values between such person in respect of that land: Provided further that where there are more landowners than one they shall be jointly and severally liable for the portion recoverable from the landowners and similarly where there are more occupancy tenants than one they shall be jointly and severally liable for the portion recoverable from the occupancy tenants.