( 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 tenant or any 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 revenue under sub-section (1 ), all of them shall be jointly and severally liable for its payment.
Definitions of 'Revenue survey" Receipt for land revenue.
20. Every revenue officer receiving payment of land revenue shall, at the time when such payment is received by him, give a written receipt for the same.
CHAPTER IV SURVEY AND SETTLEMENT OF LAND REVENUE Definitions of 'Revenue survey" settlement and term of "settlement".
21 The operations carried out in accordance with the provisions of this chapter in order to determine or revise the land revenue payable on lands in any local area are called a "revenue survey", the results of the operations are called a "settlement" and 0) the period during which such results are to be m force is called the "term of settlement".
Inquiry into profits of agriculture.