Section 263 in Maharashtra Land Revenue Code, 1966
263. Settlement of assessment with whom to be made.
(1)The settlement of the assessment of each portion of land to the land revenue shall be made with the superior holder of the same.(2)If the superior holder be absent and have left no known authorized agent in Bombay, or if there be a dispute as to who is entitled to be considered the superior holder of the land, the settlement may be made with the person actually in possession of the land and any assessment so fixed shall be binding upon the rightful superior holder of the land.(3)Any payment made by the person in possession in accordance with the provision of this Code shall be deemed to have been made on behalf of the superior holder.(4)Where the superior holder or the person in possession cannot be readily ascertained, the Collector shall give notice calling on all persons claiming the right of a superior holder in or over the said land or right to the possession thereof, to intimate such claim to the Collector at his office.(5)If no person asserts such right by informing the Collector as aforesaid within twenty-one days from the date of such notice, the Collector may assess such land at his discretion, and the superior holder and every person then or thereafter in possession of the land shall be liable accordingly.
