Exemption of certain land under commercial crops from payment of tax

No tax shall be payable in respect of an uneconomic holding under commercial crops. Explanation I.—For the purposes of this section,— (a) “uneconomic holding under commercial crops” shall mean a holding the extent of which is seven and half acres or less or any holding the land revenue payable in respect whereof does not exceed five rupees; (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 out for a period of less than five years or quit rent. Explanation II.—For the purpose of clause (b) of Explanation I, entire land, held by a person in the State, shall mean— (a) the entire land held by a person in the State individually and shall include— (i) where land is held by such person jointly with one or more persons, so much portion of the land as falls to his share; and (ii) land held by such person as Bhoodan holder under the Madhya Pradesh Bhoodan Yagna Act, 1968 (No. 28 of 1968), and (b) where land is held by a person jointly with one or more persons the single holding so jointly held.