28. Liability for revenue as between landlord and cultivating tenant.
(1)As between any landlord and a cultivating tenant, the latter shall be liable for (a) the assessment payable to the Government as also the local cesses, on any land on which no rent is payable under this Act, and (b) any special charges leviable by the Government for special or additional crops raised on the wet lands.(2)In the case of lands within the limits of a municipality or cantonment in respect of which the landlord has obtained fair rent as ascertained under section 11, he shall bear the tax levied by the municipality or cantonment for such land to the extent such rent is higher them what is payable therefor under sections 5 to 10; but otherwise the landlord and the tenant shall bear such tax in equal shares.(3)Save as otherwise expressly provided in this section or elsewhere in this Act, as between any landlord and a cultivating tenant other than a kanamdar or customary verumpattamdar the assessment payable to the Government in respect of the land shall be borne wholly by the landlord and the cesses payable to local bodies in respect of the land shall be borne by the landlord and the tenant in equal shares:Provided that, in the case of dry lands converted into wet by the tenant's labour, the local cesses shall be borne wholly by the tenant:Provided further that, where the rent payable by the tenant under this Act is less than the assessment and the local cesses aforesaid, he shall be liable for the whole of such assessment and cesses, but shall not be liable for the rent; and the tenant shall have no right of recourse against the landlord in regard to the excess of the assessment and cesses over the rent.
