Section 22(1)(b) in The Tripura Land Revenue And Land Reforms Act, 1960
(b)the under-raiyat or any other person in possession of the land, provided that such under-raiyat or other person shall be entitled to credit from the owner of the land for the amount paid by him.: (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 its payment.