(8)[ "defaulter" means a person liable for an arrear of land revenue or any tax in lieu thereof and includes - [Substituted vide Haryana Act No. 45 of 1973.](i)a person who is responsible as surety for the payment of the arrear; and(ii)a headman or any other person who has collected the land revenue or any tax in lieu thereof but has not deposited the same into the Government Treasury;]
