(1) The special assessment shall be leviable primarily of the person in actual possession of the land on which the commercial crops 1[or as the case may be, the irrigated crops] are raised.
(2) If any person primarily liable under the preceding sub-section makes default in the payment of the special assessment, the special assessment shall be recoverable from any person who is primarily liable to pay the land revenue in respect of such land under the 2[Code]; and such person shall, notwithstanding anything contained in any other law, be entitled to credit for the amount recovered from him in account with the person who is primarily liable for payment of the special assessment under the preceding sub-section.
Explanation.- For the purpose of this section where any land is wholly or partly exempt from the payment of land revenue, the person primarily liable to pay land revenue means the person who would have been liable to pay land revenue had such land revenue been payable in respect of such land.
(2) If any person primarily liable under the preceding sub-section makes default in the payment of the special assessment, the special assessment shall be recoverable from any person who is primarily liable to pay the land revenue in respect of such land under the 2[Code]; and such person shall, notwithstanding anything contained in any other law, be entitled to credit for the amount recovered from him in account with the person who is primarily liable for payment of the special assessment under the preceding sub-section.
Explanation.- For the purpose of this section where any land is wholly or partly exempt from the payment of land revenue, the person primarily liable to pay land revenue means the person who would have been liable to pay land revenue had such land revenue been payable in respect of such land.
Source footnotes
1 These words were inserted by Mah. 17 of 1975, Sch.2 This word was substituted for the words "relevant Code" by Mah. 17 of 1975, Sch.
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Section 1 · Short title and extent.Section 2 · Definitions.Section 3 · Education Cess.Section 4 · Levy and Collection of Education Cess.Section 5 · State Education Cess Fund.Section 6 · State Education Cess Fund.Section 6A · Employment Guarantee Cess.Section 6B · Levy and Collection of Employment Guarantee Cess.India Code, Government of India. Text fetched 18 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.