Section 264 in Maharashtra Land Revenue Code, 1966
264. Liability of land revenue.
(1)The superior holder of land, or in his absence the person actually in possession shall be liable in person and property for the land revenue due upon the holding.(2)Arrears of land revenue due on account of land shall, on failure by the persons interested therein to pay the same on or before the date specified in that behalf in a notice demanding payment posted on or near the land, be a paramount charge on the land and on every part thereof.
