Section 138(1) in The M.P. Land Revenue Code, 1959
(1)The following person shall be [***] [Omitted 'primarily' by M.P. Act No. 23 of 2018] liable for the payment of the land revenue assessed on a holding-(a)in a bhumiswami's holding the bhumiswami;(b)in a holding consisting of land leased by the State Government the lessee thereof.
