Section 10A in The Bombay Tenancy and Agricultural Lands Act, 1948
10A. [ Liability of tenant to pay land revenue and certain other cesses. [This section was inserted, by Bombay 15 of 1957, section 6]
(1)Subject to the provisions of sub-section (2), every tenant shall be liable to pay in respect of the land held by him as a tenant-(a)the land revenue in accordance with the provisions of the Bombay Land Revenue Code, 1879 (Bombay V of 1879).(b)the irrigation cess in accordance with the provisions of the Bombay Irrigation Act, 1879 (Bombay VII of 1879), [*](c)the cess levied under section 93 of the Bombay Local Boards Act 1923(Bombay VI of 1923), as amended in Schedule II to this Act, [and] [This word was inserted by Bombay 38 of 1957, section 6(l)(ii).](d)[ the cess levied under section 89B of the Bombay Village Panchayats Act, 1933 (Bombay VI of 1933)] [This clause was inserted, by Bombay 15 of 1957, section 6(1) (iii).].(2)If the aggregate amount of-(i)the land revenue payable by a tenant under clause (a) of sub-section (1)(ii)the cess payable by him under [clauses (c) and (d)] [These words, brackets and letters were substituted for the word, brackets and letter 'clause (c)', by Bombay 15 of 1957, section 6(2).] of sub-section (1) and(iii)the rent payable by him to the landlord under section 9 or 9C, as the case may be, for any year exceeds the value of one-sixth of the produce of such land in that year, the tenant shall be entitled to deduct from the rent for that year the amount so in excess, and the quantum of rent payable by the tenant to his landlord for that year shall be deemed to have been reduced to the extent of such deduction.(3)Nothing in sub-sections (1) and (2) shall apply to any land held by-(a)a tenant in a Scheduled area;(b)a tenant who is paying to the landlord the rent [***] [The words 'agreed upon between him and the landlord' were deleted, by Bombay 15 of 1957, 6. (3).] under sub-section (3) of section 8 [until such tenant is deemed to have purchased the land under section 32 or purchases the land under section 32F or 320 and the purchase price is determined under section 32H] [This portion was inserted by Bombay 63 of 1958, section 3.];(c)[ a tenant, where such land is wholly or partly exempt from the payment of land revenue] [This clause was inserted by Gujarat 16 of 1960, section 4.]].
