Section 5(b) in The Cotton Ginning and Pressing Factories (Maharashtra Provision for Uniform Application and Amendment) Act, 1961
(b)the inferior holder shall be primarily liable to the State Government for the payment of land revenue in respect of such land, and shall also be entitled to all the rights and be liable for all the obligations as an occupant thereof under the Code and rules made thereunder, as if the land were unalienated land.
