(1) Subject to the provisions of sub-section (2), every tenant shall be liable to pay in respect of the lands held by him as tenant- (a) the land revenue in accordance with provisions of the Code; (b) the canal revenue in accordance with provisions of the Central Provinces Irrigation Act, 1931 (C. P. Act III of 1931); (c) the cess levied under section 85 of the Central Provinces and Berar Local Government Act, 1948 (C. P. & Berar Act XXXVIII of 1948); 1[(d) the cess levied under section 127 of the Bombay Village Panchayats Act, 1958 (Bom III of 1959).] (2) If the aggregate amount of- (i) the land revenue payable by a tenant under clause (a) of sub-section (1), (ii) the cess payable by him under clauses (c) and (d) of sub-section (1), and (iii) the rent payable by him to the landlord under section 12, 13 or 14 as the case may be, for any year exceeds the value of one-sixth of the produce of such land in that year as determined in the prescribed manner, the tenant shall be entitled to deduct from the rent for that year the amount so in excess, and the quantum of rent payable by the tenant to his landlord for that year shall be deemed to have been reduced to the extent of such deductions. (3) Nothing in sub-sections (1) and (2) shall apply to any lands held by a tenant in a Scheduled area.
<span style="margin-left:15px;"></span>(<i>1</i>) Subject to the provisions of sub-section (<i>2</i>), every tenant shall be liable to pay in respect of the lands held by him as tenant-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) the land revenue in accordance with provisions of the Code;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> the canal revenue in accordance with provisions of the Central Provinces Irrigation Act, 1931 (C. P. Act III of 1931);<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>c</i>) the cess levied under section 85 of the Central Provinces and Berar Local Government Act, 1948 (C. P. & Berar Act XXXVIII of 1948);<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><sup>1</sup>[(<i>d</i>) the cess levied under section 127 of the Bombay Village Panchayats Act, 1958 (Bom III of 1959).]<br> <span style="margin-left:15px;"></span>(<i>2</i>) If the aggregate amount of-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>i</i>) the land revenue payable by a tenant under clause (<i>a</i>) of sub-section (<i>1</i>),<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>ii</i>) the cess payable by him under clauses (<i>c</i>) and (<i>d</i>) of sub-section (<i>1</i>), and <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>iii</i>) the rent payable by him to the landlord under section 12, 13 or 14 as the case may be, for any year exceeds the value of one-sixth of the produce of such land in that year as determined in the prescribed manner, the tenant shall be entitled to deduct from the rent for that year the amount so in excess, and the quantum of rent payable by the tenant to his landlord for that year shall be deemed to have been reduced to the extent of such deductions.<br> <span style="margin-left:15px;"></span>(<i>3</i>) Nothing in sub-sections (<i>1</i>) and (<i>2</i>) shall apply to any lands held by a tenant in a Scheduled area. <br>