Section 168(1) in Maharashtra Land Revenue Code, 1966
(1)In the case of -(a)unalienated land, the occupant or the lessee of the State Government,(b)alienated land, the superior holder, and(c)land in the possession of a tenant, such tenant if he is liable to pay land revenue therefor under the relevant tenancy law,shall be primarily liable to the State Government for the payment of the land revenue, including all arrears of land revenue, due in respect of the land, joint occupants and joint holders who are primarily liable under this Section shall be jointly and severally liable.
