Section 32(3)(b) in The Maharashtra Tenancy and Agricultural Lands Act, 1948
(b)the [former landlord] [These words were substituted for the word 'landlord' by Maharashtra 9 of 1961, Section 6(b).] shall continue to be liable to pay to the State Government the dues, if any, referred to in clauses (a), (b), (c) and (d) of subsection (1) of section 10A, where [the tenant-purchaser] [These words were substituted for the words 'the tenant', by Maharashtra 9 of 1961, Section 6(b).] is not liable to pay such dues under sub-section (3) of that section.