Section 50 in The Goa, Daman and Diu Irrigation Act, 1973
50. Liability for irrigation cess.
(1)In the case of unalienated land, the occupant, and in the case of alienated land, the superior holder, shall be primarily liable to the Government for the payment of the irrigation cess, inclusive of all arrears of such cess:Provided that in the case of any land in the possession of a tenant, if such tenant is liable to pay the irrigation cess in respect of such land under the provisions of the Goa, Daman and Diu Agricultural Tenancy Act, 1964 (7 of 1964) such tenant shall be primarily liable to pay the irrigation cess, in respect of such land.(2)In the case of default by any person who is primarily liable under this section, the irrigation cess including all arrears as aforesaid, shall be recoverable-(a)from the occupant or superior holder, as the case may be, where the tenant was primarily liable, and(b)in any other case, from any other person in possession of the land:Provided that where the irrigation cess is recovered under this section from a person who is not primarily liable for the same, such person shall be allowed credit for any payment which he may have duly made to the person who is primarily liable, and shall be entitled to credit, or the amount recovered from him, in account with the person who is primarily liable.
