Section 53 in The Goa, Daman And Diu Land Revenue Code, 1968
53. Responsibility for payment of land revenue.
(1)The following persons shall be primarily liable for the payment of land revenue assessed on land including all arrears of land revenue due in respect of the land, namely:-(a)the occupant of the land; and(b)the lessee of the Government.(2)Where there are two or more persons liable to pay land revenue or arrears of land revenue under sub-section (1), all of them shall be jointly and severally liable for its payment.(3)In case of default by any person who is primarily liable under this section, the land revenue, including arrears as aforesaid, shall be recoverable from any person in possession of the land:Provided that, where such person is a tenant, the amount recoverable from him shall not exceed the demands of the year in which the recovery is made:Provided further that, when land revenue is recovered under this section from any person who is not primarily liable for the same, such person shall be allowed credit of any payments which he may have duly made to the person who is primarily liable, and shall be entitled to credit, for the amount recovered from him, in account with the person who is primarily liable.
