The U.P. Large Land Holdings Tax Act, 1957State Act of Uttar Pradesh · Act 31 of 1957
17. The holding tax chargeable on a land holding under section 3 shall be payable by the land-holder:
Provided that the holding tax payable by the land-holder in respect of his share in land held by a Co-operative Society shall be payable and be realized from the Co-operative Society as if it were an assessee.