Amendment status not verified — confirm the current text below against the official source.
(1) As between the tenant and the landlord, the former shall be liable for any cess or special charges leviable by the Government for special or additional crops raised, where such special or additional crops have not been taken into account in fixing the fair rent. (2) A tenant making any payment to the Government or any local authority towards land revenue or any tax in respect of the land comprised in the holding and payable by the landlord, shall be entitled to deduct the same from the rent payable by him to the landlord: Provided that no such deduction shall be made if the rent payable by the tenant to the landlord is equal to or less than the land revenue or other tax so payable.