The Northern India Canal and Drainage Act, 1873
Section 40. When occupier is -to pay both owner‟s rate and occupier‟s rate.
140. When occupier is to pay both owner's rate and occupier’s rate.--If such land is occupied by the owner,
or if it is occupied by a tenant whose rent is not liable to enhancement on the ground that the value of the produce of the land or the productive powers of the land has or have teen increased by irrigation,
such owner or tenant shall pay the owners rate as well as the occupiers rate.
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