Section 17 in Rules Having The Force of Law and Executive orders Relating to Forests
17. Liability to pay revenue. - If the occupant, to whom settlement is offered, accepts it, he shall be liable for the revenue assessed on the land from the commencement of the year in which he first occupied it. If the occupant refuses the settlement offered to him, settlement may be offered to any other person from the commencement of the year succeeding that in which the occupation was discovered and the actual occupant, notwithstanding his refusal to accept settlement, shall, from the commencement of the year in which he first occupied the land, be held liable for the revenue assessed on it.
