Liability of land to payment of land revenue

Tax1959309 of 312 sections available

Statutory text

(1) All lands, to whatever purpose applied and wherever situate, are liable to the payment of revenue to the State Government, except such land as has been wholly exempted from such liability by special grant of or contract with the State Government or under the provisions of any law or rule for the time being in force. (2) Such revenue is called "land revenue"; and that term includes all moneys payable to the State Government for land, notwithstanding that such moneys may be described as premium, rent, lease money, quit-rent or in any other manner, in any enactment, rule, contract or deed. (3) Notwithstanding anything contained in this Code, no land revenue shall be payable in respect of an uneconomic holding, used exclusively for the purpose of agriculture. Explanation I.- For the purpose of this section- (a) 'uneconomic holding' shall mean a holding the extent of which is not more than 5 acres; (b) 'holding' shall mean the entire land held by a person in the State, notwithstanding the fact that any portion thereof is separately assessed to land revenue; and (c) 'land revenue' shall not include moneys payable to the State Government for land by way of premium, rent or lease money in respect of land leased on for a period of less than five years or quit-rent.

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