Notwithstanding anything contained in a kaul, a katuban lease, a decree or order of a court or any other instrument or any law for the time being in force,-
(a) all kauli and katuban lands are and shall be liable to the payment of land revenue to the State Government in accordance with the provisions of the Code and the rules made thereunder ; and
(b) (i) a kaul-holder in respect of kauli or katuban land which is in his actual possession or is in the possession of any person who holds the same through or under him and who is not a permanent holder ; or
(ii) a permanent holder ;
shall be primarily liable to the State Government for the payment of land revenue due in respect of such land held by him and shall be entitled to all the rights, and shall be liable to all the obligations, in respect of such land under the Code and the rules made thereunder or any other law for the time being in force.