Section 61(1) in The Punjab Land Revenue Act, 1887
(1)In the case of every estate the entire estate and the land-owner or, if there are more than one, the landowners jointly and severally, shall be liable for the land-revenue for the time being assessed on the estate:Provided that -(a)the [State Government] [Substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.], [-] [The words 'with the previous sanction of the Governor-General in Council' were omitted by the Devolution Act, 1920 (38 of 1920), Section 2.] 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 landowners in the same estate, the Financial Commissioner may by rule, or by special order in each case, determine whether the superior or inferior landowners shall be liable for the land-revenue, or whether both shall be so liable and, if so, in what proportions.] [For rules of Financial Commissioner under section 61 see notification No. 76, Punjab Gazette, Extraordinary, 1st March, 1888, page 53.]
