Section 32(3)(b) in The Bombay Tenancy and Agricultural Lands Act, 1948
(b)the landlord shall continue to be liable to pay to the State Government the dues, if any, referred to in clauses (a), (b), (c) and (d) of sub-section (1) of section 10A, where the tenant is not liable to pay such dues under subsection (3) of that section.