Levy of tax on land under commercial crops

General196614 sections

Statutory text

(1) Notwithstanding anything contained in the Code, there shall be levied for each agricultural year a tax on all lands under commercial crops during such year at the rate specified below :— (i) in the case of commercial crops specified in Part I of the Schedule. Two rupees per acre or part thereof in excess of half an acre. (ii) in the case of commercial crops specified in Part II of the Schedule. Four rupees per acre or part thereof in excess of half an acre : Provided that where such part is half an acre or less but not less than quarter of an acre, the tax levied for such part shall,— (i) in the case of a commercial crops specified in Part I, be one rupees; and (ii) in the case of a commercial crop specified in Part II, be two rupees: Provided further that no tax shall be levied for a part less than quarter of an acre. (a) The tax levied under sub-section (1) shall be in addition to any tax payable to the State Government for such land under any enactment for the time being in force and shall be payable by the tenure holder, occupancy tenant, Government lessee or holder of a service land, as the case may be, under the Code in the same manner as land revenue.

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