107. Land held by Bhumidhars liable to payment of land revenue. –
(1) All land held by a Bhumidhar as such and wherever situate is liable to the payment of land revenue to the Government, except such land as may be exempted wholly or partially from such liability under the provisions of section 122 or under any law for the time being in force.
(2) Land revenue may be assessed on land notwithstanding that such land revenue , by reason of its having been assigned, released, compounded for or redeemed, is not payable to the Government.
(3) No length of occupation of any land nor any grant made before the commencement of this Act by the Government or the landholder shall release such land from the liability to pay land revenue .