Section 61(1)(b) in The Punjab Land Revenue Act, 1887
(b)[ when there are superior and inferior landowners in the same estate, the Financial Commissioner may by rule, or by special order in each case, determine whether the superior or inferior landowners shall be liable for the land-revenue, or whether both shall be so liable and, if so, in what proportions.] [For rules of Financial Commissioner under s. 61 see notification No. 76, Punjab Gazette, Extraordinary, 1st March , 1888, page 53.]