Section 62 in Punjab Panchayat Samitis and Zila Parishads Act, 1961
62. Liability of local rate.-
The land-holder shall be liable for the local rate:Provided that where the land-holder pays the land revenue in kind to any assignee of revenue or any village headman, the assignee of revenue, or village headman, shall be liable for the payment of the local rate instead of the land-holder, and no demand shall be made by any such assignee, or village headman, on the land-holder in respect of the payment of the rate.
