Section 61: Security for payment of land-revenue

(1) In the case of every estate, the entire estate and the landowner or, if there are more than one, the landowners jointly or severally shall be liable for the land-revenue for the time being assessed on the estate :

Provided that—

(a) the Local Government, with the previous sanction of the Governor General in Council, may by notification declare that in any estate a holding or its owner shall not be liable for any part of the landrevenue for the time being assessed on the estate except that part which is payable in respect of the holding; and

(b) when there superior and inferior landowners in the same estate, the Financial Commissioner may by rule, or by special order in each case, determine weather the superior or inferior landowners shall be liable for the land-revenue, or weather both shall be so liable and, if so, in what proportions.

(2) A notification under proviso (a) to sub-section (1) may have reference to any single estate or to any class of estates or estates generally in any local area.