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State of Gujarat - Section

Section 136 in The Bombay Land Revenue Code, 1879

136. [ Liability for land revenue. [Section 136 was substituted by Bombay 4 of 1913, section 67.]

(1)In the case of unalienated land the occupant and in the case of alienated land the superior holder, 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:[Provided that in the case of any land in the possession of a tenant, if such tenant is liable to pay land revenue in respect of such land under the provisions of the Bombay Tenancy and Agricultural Lands Act, 1948 (Bombay LXVII of 1948), [or as the case may be, the Bombay Tenancy and Agricultural Lands (Vidarbha Region and Kutch Area) Act, 1958 (Bombay XCIX of 1958)] [This proviso was added by Bombay LXVII of 1948, section 90, read with Bombay 1 of 1956.] such tenant shall be primarily liable for the payment of the land revenue in respect of such land],
(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.]