Liability to pay ryotwari assessment

(1) Every person or institution who or which is granted a ryotwari patta under this Act shall, with effect on and from the date of the grant of the ryotwari patta, be liable to pay to the Government the ryotwari assessment as hereinafter provided. (a) if a person or an institution is granted a ryotwari patta under this Act in respect of an inam land which has been subjected to the assessment as determined under the provisions of the Andhra Inams (Assessment) Act, 1955 (Andhra Act XVII of 1995) ; the person or institution shall, notwithstanding anything contained in any engagement, contract, grant or other law for the time being in force be liable, to pay such assessment in respect of that land. (b) If a person or an institution is granted a ryotwari patta under this Act in respect of an inam land not falling under clause (a), the person or institution shall, notwithstanding anything contained in any engagement, contract, grant or other law for the time being in force, be liable to pay the ryotwari assessment to the Government, with effect on and from the date on which he or it is granted a ryotwari patta at the following rates: (i) if a settlement notification is in force in the village in which the inam land is situated at the rates of assessment set out in such notification for lands of the same taram and classification; and (ii) in cases not falling under sub-section (i), at the rates of assessment to be fixed by the Tahsildar with reference to settlement rates for similar lands in the neighbouring ryotwari villages: Provided that if any Jodi or Kattubadi is payable in respect of an inam land to the landholder of an estate, the amount of such Jodi or Kattubadi shall be deducted from the assessment payable to the Government under this Section. Explanation:- If any quit rent, Jodi, Kattubadi or other amount of like nature was payable to the Government in respect of any inam land immediately before the granting of a ryotwari patta the assessment leviable on such inam land under this Section shall be in lieu of such quit rent, Jodi, Kattubadi or other amount aforesaid. (2) (a) Before fixing the assessment, under clause (b) of sub-section (1), the Tahsildar shall publish in the District Gazette, and in such other manner as may be prescribed, a draft notification specifying the inam lands in respect of which the assessment is proposed to be fixed under sub-section (1) and the rates of such assessment, together with a notice specifying a date, not being less than thirty days from the date of such publication, after which the said draft shall be taken into consideration; and he shall confirm or modify such assessment or pass such orders as he deems fit, after considering any objections which may be made in respect of the said draft by the ryotwari patta holder or other person interested before the specified date. (b) Any person or institution aggrieved by a decision of the Tahsildar under Clause (a) may appeal to the Revenue Court within the prescribed period, and the Revenue Court may, after giving the parties to the appeal a reasonable opportunity of being heard; pass such orders on the appeal as it thinks fit. (c) The decision of the Revenue Court under clause (b), and where no appeal is filed the decision of the Tahsildar under Clause (a), shall be final. (3) The inam lands and the rates of assessment fixed respect thereof shall be published in the District Gazette, and such other manner as may be prescribed.