Section 136(1) in The Bombay Land Revenue Code, 1879
(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 [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:[Provided that in the case of any land in the possession of a tenant, if such tenant is liable to pay land revenue in respect of such land under the provisions of the Bombay Tenancy and Agricultural Lands Act, 1948 (Bombay LXVII of 1948), [or as the case may be, the Bombay Tenancy and Agricultural Lands (Vidarbha Region and Kutch Area) Act, 1958 (Bombay XCIX of 1958)] [This proviso was added by Bombay LXVII of 1948, section 90, read with Bombay 1 of 1956.] such tenant shall be primarily liable for the payment of the land revenue in respect of such land],
