Section 126D in The Bombay Provincial Municipal Corporations Act, 1949
126D. Manner of levying cess described in section 126B. - The cess described in section 126B shall be levied, so far as may be, in the same manner and under the same provisions of law, in or under which land revenue is levied:
Provided that in the case of any land in the possession of a tenant, if such tenant is liable to pay the land revenue in respect of such land under the provisions of the Bombay Tenancy and Agricultural Lands Act, 1948 (Bombay LXVII of 1948), or the Bombay Tenancy and Agricultural Lands (Vidarbha Region and Kutch Area) Act, 1958 (Bombay XC1X of 1958), such tenant shall be primarily liable for the payment of cess in respect of such land.
