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;
(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