law: The Punjab District Boards Act, 1883
  7. Liability for local rate.-
  The landholder shall be liable for the local rate subject to the following provisos, namely:-
  (1) where the landholder pays the land-revenue in kind to any assignee of revenue or any villageheadman, the assignee of revenue or village-headman shall be liable for the payment of the local rate instead of the landholder, and no demand shall be made by any such assignee or village-headman on the landholder in respect of the payment of the rate; and
  (2) where the Government has, under any lease current at the time when this Act comes into force, paid the Focal rate on trini, it shall continue to pay the rate during the currency of the lease.