Vidhi Codex

Bare Act

The Himachal Pradesh Abolition of Land Revenue on Uneconomic Holdings Act, 1977

Tax19776 sections

This Act regulates the taxation of small agricultural lands in Himachal Pradesh by abolishing land revenue on uneconomic holdings there. It applies to landowners possessing two and a half acres or less of unirrigated cultivated land or grasslands, excluding orchards and developed areas. This legislation matters because it provides vital financial relief to poor and marginal farmers by exempting them from paying land taxes to the government. Additionally, it prevents individuals from exploiting this exemption by making artificial land transfers designed to reduce their tax liability completely ineffective. Ultimately, it supports struggling agricultural families while securing state tax revenue collections.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Definitions
  3. 3. Abolition of land revenue on un-economic holdings
  4. 4. Bar on certain transfers
  5. 5. Power to remove difficulty
  6. 6. Repeal and savings

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