51. In absence of special order inferior landowners to be liable for the land revenue.
- Where there are superior and inferior landowners in the same estate or in the same holding, the inferior landowners shall, in the absence of any special order of the Financial Commissioner, to the contrary, be liable for the land revenue.[52. Place of payment and payment to assignee. - (i) land-revenue payable in cash shall be paid at the office of the tahsil to which the estate belongs except in the following case ;(a)Where the tahsil treasury at the district headquarters has been incorporated with the district treasury. In this case the payment shall be made into the district treasury, the Statement of the manner in which the sum paid is to be appropriated being first checked and attested by the tahsildar.(b)Where a special arrangement has been made with the sanction of the Deputy Commissioner, authorising any person under engagement to pay land- revenue to pay direct into the district treasury. In this case the payment shall be made as provided in clause (a).(c)Where the special permission of the Commissioner has been given authorising any person to pay land-revenue into the headquarters treasury of another district within his division or with the concurrence of the Commissioner concerned into the headquarters treasury of any district in another division of the Punjab.(d)Where the land-revenue is assigned, and the assignee has made arrangements satisfactory to the Collector for receiving such revenue at any place approved of by him on or within fifteen days after the dates fixed for the payment of the instalments of the Government demands. In this case the payment shall be made at the place so approved.(ii)If only part of the land-revenue of an estate has been assigned, the assignee shall not be permitted to appoint under this rule a place for payment of the land-revenue due to him other than a place in the estate.]
