Section 168 in Maharashtra Land Revenue Code, 1966
168. Liability for land revenue.
(1)In the case of -(a)unalienated land, the occupant or the lessee of the State Government,(b)alienated land, the superior holder, and(c)land in the possession of a tenant, such tenant if he is liable to pay land revenue therefor under the relevant tenancy law,shall be primarily liable to the State Government for the payment of the land revenue, including all arrears of land revenue, due in respect of the land, joint occupants and joint holders who are primarily liable under this Section shall be jointly and severally liable.(2)In case of default by any person who is primarily liable under this Section, the land revenue including arrears as aforesaid, shall be recoverable from any person in possession of the land:Provided that, where such person is a tenant, the amount recoverable from him shall not exceed the demands of the year in which the recovery is made:Provided further that, when land revenue is recovered under this Section from any person who is not primarily liable for the same, such person shall be allowed credit for any payments which he may have duly made to the person who is primarily liable, and shall be entitled to credit, for the amount recovered from him, in account with the person who is primarily liable.
