(2)The basic tax charged on any land shall be paid by the landholder of that land before such date as may be prescribed.[Provided that where-(i)the landholder in respect of any land is a person referred to in sub-clause (c) or sub-clause (d) of clause (3) of section 3;(ii)such land is in the possession of a tenant or other person not being the landholder; and(iii)the income obtained by the landholder from that land is less than the basic tax payable thereon, the excess of the basic tax over such income shall be paid by the tenant or other person in possession].
