22Responsibility 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; and
(b) the tenant or any other person in possession of the land, provided that such tenant 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.