30. When the land is part of a tenure, etc., Commissioners may declare who shall be deemed liable as landholders.
- Whenever any land, in respect which any sum is apportioned as payable under the provisions of Section [***] [Omit, by Bengal Act 2 of 1902.] 28, forms part of a tenure, and of a tenure and of an under-tenure, it shall be lawful for the Commissioners, to declare whether the holders of the estate, of the tenure or of the under-tenure shall be deemed to be the landholders liable to pay to the Collector the sum apportioned as payable in respect of such land.
