Persons liable to pay land betterment charges under this Part -
21. The land betterment charge fixed In respect of any year, in respect of any land under section 20, shall be payable, where such land is cultivated by the owner thereof, by such owner, where such land has been alienated by a permit issued under the Land Development Ordinance, by the permit-holder, and where such land is cultivated by a tenant, by such tenant, in such number of instalments as the land betterment charges officer in his discretion may determine, |