Land revenue to be assessed on aggregate holdings area in a village

The land which shall ordinarily be assessed to land revenue shall, except as hereinafter excepted, be the aggregate holdings area of Bhumidhars in a village in the year of record. Exceptions: (1) lands occupied by buildings which are not improvements; (2) all lands of common utility such as customary common pasture lands, cremation or burial grounds, abadi sites and pathways etc., that are vested in Gaon Sabha under section 7; and (3) such other lands as may be prescribed.