The cess shall be payable primarily by the person in actual possession of the land in respect of which it is levied. If any person primarily liable makes a default in the payment of the cess, it shall be recoverable from any person liable to pay the land revenue in respect of such land under the Code.
<span style="margin-left:15px;"></span>The cess shall be payable primarily by the person in actual possession of the land in respect of which it is levied. If any person primarily liable makes a default in the payment of the cess, it shall be recoverable from any person liable to pay the land revenue in respect of such land under the Code.<br>