THE U.P. LARGE LAND HOLDINGS TAX ACT, 1957
Section 17. Liability for payment of holding tax.
17. The holding tax chargeable on a land holding under section 3 shall be payable by the land-holder:
Provided that the holding tax payable by the land-holder in respect of his share in land held by a Co-operative Society shall be payable and be realized from the Co-operative Society as if it were an assessee.
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