Section 19(2) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(2)If any person primarily liable under the preceding sub-section makes default in the payment of the special assessment, the special assessment shall be recoverable from any person who is primarily liable to pay the land revenue in respect of such land under the [Code] [This word was substituted for the words 'relevant Code' by Maharashtra 17 of 1975, Schedule.]; and such person shall, notwithstanding anything contained in any other law, be entitled to credit for the amount recovered from him in account with the person who is primarily liable for payment of the special assessment under the preceding sub-section.Explanation. - For the purpose of this section where any land is wholly or partly exempt from the payment of land revenue, the person primarily liable to pay land revenue means the person who would have been liable to pay land revenue had such land revenue been payable in respect of such land.
