Section 5 — Responsibility for payment of increase of land revenue and special assessment

(a) The increase of land revenue under section 3 shall be levied and collected from the persons who are liable to the payment of the ordinary land revenue under the Code.

(b) The increase of special assessment under section 4 shall be levied and collected from the persons who are liable to the payment of the special assessment under the [Maharashtra Education and Employment Guarantee] (Cess) Act, 1962 (Mah. XXVII of 1962).