Section 170(9) in Rules Under the Land and Revenue Regulation
(9)Payment of land-revenue to the Tahsildar. - The proprietors of permanently-settled estate and the settlement-holders of temporarily-settled estates shall pay land-revenue to the Tahsildar of the tahsil within whose Jurisdiction their estates are situated. If an estate is situated within more than one tahsil, the Deputy Commissioner shall determine to which tahsil the revenue shall be payable:Provided that, if the revenue of any estate is not paid to a Tahsildar in sufficient time to admit of the fact of payment being reported to an officer proposing to sell such estate on accounted the non-payment of such revenue before the day fixed for the sale, payment must be made to the officer holding the sale or any person authorised to receive such revenue on his behalf.
