Amendment status not verified — confirm the current text below against the official source.
I (2) The basic tax charged on any land shall be paid by the land- holder of that land : ~35 Provided that where any land is m the possessiOn of a tenant or other person not being the landholder and the income obtained by the landholder from that land 1s less than the basic tax payable thereon, the excess of the basic tax over such mcome shall be paid by the tenant or other person in possession. (3) The basic tax charged and levied under this Act shall be eleemed to be public revenue due on land withm the meaning of the Revenue Recovery Act for the time being 10 force and shall be recover- able under the provisions of that Act. '