Section 50(1) in The Goa, Daman and Diu Irrigation Act, 1973
(1)In the case of unalienated land, the occupant, and in the case of alienated land, the superior holder, shall be primarily liable to the Government for the payment of the irrigation cess, inclusive of all arrears of such cess:Provided that in the case of any land in the possession of a tenant, if such tenant is liable to pay the irrigation cess in respect of such land under the provisions of the Goa, Daman and Diu Agricultural Tenancy Act, 1964 (7 of 1964) such tenant shall be primarily liable to pay the irrigation cess, in respect of such land.
