Chapter VII ASSESSMENT AND RE.ASSESSMENT OF LAND IN URBAN

The Provision of this Chapter shall apply to all lands in urban areas.

Subject to the rules made under this Regulation, the Deputy Commissioner may- (a) divide the lands in an urban area into plot numbers, and (b) recognize existing survey numbers as plot numbers, reconstitute plot numbers or form new plot numbers.

(1) The Deputy Commissioner may either re-number plot numbers or sub-divide plot numbers into as many sub-divisions as may be required in view of the acquisitions of right in land or for any other reason. (2) The division of plot numbers into sub-divisions and the apportionment of assessment of the plot numbers amongst the sub-divisions shall be carried out in accordance with the rules made under this Regulation and such rules may provide limits of area or of land revenue, as the case may be, or both, in any local area below which no sub-division shall be recognized.

The area and assessment of plot numbers and sub-divisions of plot number shall be entered in such records as may be prescribed

For the purposes of assessment, an urban area shall be divided into blocks and in so dividing regard shall be had to the use of land for agricultural, industrial, commercial, residential or such other purposes as may be prescribed.

(1) The Deputy Commissioner shall, with the approval of the Chief Commissioner and in accordance with the provisions of section 73, fix the standard rate of assessment per ten square meters of land in the case of non-agricultural land in each block in an urban area and such standard rate shall be published in the prescribed manner. (2) Any person objecting to any standard rate may present a petition in writing to the Deputy Commissioner within prescribed period and the Deputy Commissioner shall consider such objections after giving a hearing to the objector. (3) The Deputy Commissioner shall submit the standard rates to the Chief Commissioner together with a summary of objection, if any, his decision on such objections and a Settlement of the grounds in support of his proposals. (4) The Chief Commissioner may approve the standard rates submitted to him under sub-section (3) with such modification if any as he may consider necessary. (5) The standard rates approved under sub-section (4) shall be finally published in the Official Gazette. (6) The standard rates published under sub-section (5) shall remain in force for a period of thirty years and shall thereafter continue to be in force until altered.

(1) The Average annual letting value of lands in each block shall be determined in the prescribed manner. (2) The standard rates of assessment for lands held for purposes mentioned in clause (b) or clause (c) of sub-section (1) of section 40 shall be equal to one third of the average annual letting value of the block determined under sub-section (1) and for purpose mentioned in clause (d) of sub-section (1) of section 40 shall be one-half of the said value. (3) The standard rates of assessment for lands held for agricultural purposes shall be fixed in the prescribed manner with due regard to soil and position of land to the profits of agricultural, to the consideration paid for losses and to the sale prices of such lands.

The maximum and minimum limit for the rate of assessment shall respectively be one and a quarter times and three fourth of the standard rates in force for the time being.

The Deputy Commissioner shall assess every plot at a rate within the limit prescribed by section 74 regard being had to use, situation and other advantages or disadvantages attaching to such plot Provided that the total amount of assessment of any plot number shall not be enhanced during the term of Settlement unless such assessment is liable to alteration under the provisions of this Regulation. Provided that if, in case of lands which are being assessed for a purpose with reference to which they were assessed immediately before the revision the assessment so arrived at exceeds, in the case of agricultural land one and a half times of the land revenue and in the case of other lands six times of the land revenue payable immediately before the revision, the assessment shall be fixed at one and a half times of such land revenue in the case of agricultural land and as six times of such land revenue. Provided further that where on improvement has been affected at any time in any holding held for the purpose of agriculture by or at the expense of the holder thereof, the assessment of such holding shall be fixed as if the improvement had not been made.

The assessment fixed under section 75 shall remain in force for a period of thirty years or for such longer period as may elapse before re-assessment after that period and such period shall be deemed to be term of Settlement for all purposes.

(1) The assessment fixed under section 75 shall be the land revenue payable annually on such plot number unless it is modified in accordance with the provisions of this Regulations. (2) The Deputy Commissioner may, at any time during the term of settlement, correct any error in the area or assessment of any plot number due to any mistake in division of land into plot numbers or arithmetical miscalculation. Provided that no arrears of land revenue shall become payable by reasons of such correction.

The land revenue or rent fixed for any land in an urban area under a Settlement or a lease from Government with rights of renewal, made or granted before the commencement of this Regulation shall, notwithstanding the expiry of the term of such settlement or lease, continue to be in force until the assessment on such land is fixed in accordance with the provisions of this Chapter.