law: 22. Responsibility for payment of land revenue.-
  (1) The following persons shall be primarily liable for the payment of land revenue assessed on land, namely:-
  (a) the person to whom the land belongs;
  (b) the under-raiyat or any other person in possession of the land, provided that such under-raiyat or other person shall be entitled to credit from the owner of the land for the amount paid by him;
  (2) Where there are two or more persons liable to pay land revenue under sub-section (1), all of them shall be jointly and severally liable for its payment.