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State of Mizoram - Section

Section 49 in Mizoram (Land Revenue) Act, 2013

49. Responsibility for payment of Land Revenue and Taxes.

(1)Every land-holder, to whom the land is allotted, shall be liable for payment of land revenue, taxes and fees as may be fixed by the Government.
(2)Where there are two or more persons liable to pay land revenue under sub-section (1), all of them shall be jointly and severally liable for such payment.