Provisions of Chapter to apply to land urban area.

Tax1959309 of 312 sections available

Statutory text

(1) The provisions of this Chapter shall apply to land held in urban area, whether for agricultural or non-agricultural purposes- (1) by a Bhumiswami, (2) by a Government lessee under a lease granting a right of renewal, and (3) by a holder of service land. (2) Whenever the land revenue or rent assessed on a plot number falls due for revision the Collector shall assess the plot in accordance with the provisions of this Chapter. Explanation.- For the purposes of this section, the land revenue or rent payable for a plot shall be deemed due for revision- (i) if the plot is held on a lease when the lease becomes due for renewal; and (ii) in the case of a plot held by a Bhumiswami on the expiry of the original term of settlement.

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