Section 107. Land held by Bhumidhar liable to land revenue

(1) All land held by a Bhumidhar as such and
by Bhumi- wherever situate is liable to the payment of land revenue to dhars liable to payment the Government, except such land as may be exempted
of land wholly or partially from such liability under the provisions
revenue. of section 122 or under any law for the time being in force.
(2) Land revenue may be assessed on land notwithstand-
ing that such land revenue, by reason of its having been as-
signed, released, compounded for or redeemed. is not pay-
able to the Government.
(3) No length of cccupation of any land nor any grant
made before the commencement of this Act by the Govern-
ment or the landholder shall release such land from the lia-
bility to pay and revenue.
Liability of