Section 68 in The Himachal Pradesh Land Revenue Act, 1953
68. Security for payment of land revenue.
(1)In the case of every estate the entire estate and the land-owner or, if there are more than one, the land-owners jointly and severally, shall be liable for the land-revenue for the time being assessed on the estate:Provided that-(a)the State Government may by notification declare that in any estate a holding or its owner shall not be liable for any part of the land-revenue for the time being assessed on the estate except that part which is payable in respect of the holding; and(b)when there are superior and inferior land-owners in the some estate, the Financial Commissioner may by rule, or by special order in each case, determine whether the superior or inferior land-owners shall be liable for the land-revenue, or whether both shall be so liable, and, if so, in what proportions.(2)A notification under proviso (a) to sub-section (1) may hove reference to any single estate or to any class of estate or estates generally in any local area.
