Chapter V - Assessment

(1) All land to whatever purpose applied and wherever situate, is liable to the payment of land revenue to the State Government except such land as has been wholly exempted from that liability by special contract with the State Government or by the provision of any law for the time being in force and such land as is included in the village site.\nExplanation.-For the purpose of this sub-section, the expression “site of village” shall have the meaning as is assigned to the expression “Site of Village” in section 5.\n(2) Land revenue shall be assessed in cash.\n(3) Land may be assessed to land revenue notwithstanding that revenue by reason of its having been assigned, compounded for or redeemed, as not payable to the State Government.\n(4) Land revenue may be assessed-\n(a) as a fixed annual charge payable in a lump sum or by instalments;\n(b) in the form of prescribed rates per acre or other unit of area applicable to the area recorded as sown, matured or cultivated during any harvest or during any year.

Limits of assessment. If land revenue is assessed as a fixed annual charge the amount thereof, and, if it is assessed in the form of prescribed rate, the average amount which, according to an estimate in writing approved by the State Government will be leviable annually shall not, in the case of any assessment circle exceed one-fourth of the estimated money value of the net assets of such assessment circle or in the case of special assessment on a category and class of sites of land put to non-agricultural use in an assessment circle or part thereof- (a) exceed one-fourth of the estimated average net letting value; (b) exceed two to four percent of average market value; or (c) in the case of sites lying vacant and out of use, exceed one percent of average market value: Provided that nothing contained in this section shall affect any assessment in force at the time of the commencement of this Act.

Notification of intended reassessment and instructions as to principles of assessment. (1) Assessment of land revenue may be general or special. (2) A general re-assessment of the land revenue of any area shall not be undertaken without the previous sanction of the State Government and notification of that sanction. In granting such sanction the State Government may give such instructions consistent with the provisions of this Act and the rules made thereunder as it may deem fit.

Mode of determining assessment. (1) A general assessment shall be made by a Revenue Officer. (2) Before making such assessment the Revenue Officer shall report through the Financial Commissioner for the sanction of the State Government his proposals with regard thereto.

Announcement of assessment. (1) After consideration of the proposals submitted by the Revenue Officer under the provisions of section 53 the State Government shall pass such order as it may deem fit, subject to the provisions of sub-sections (3) and (4) and on the receipt of such order the Revenue Officer shall make an order determining the assessment proper for each estate concerned and shall announce it in such manner as the State Government may by rule prescribe. (2) At the time of announcing the assessment the Revenue Officer shall also declare the date from which it is to take effect and, subject to the other provisions of this Act, it shall take effect accordingly. (3) Subject to the provisions of sub-section (4), the average rate of incidence on the cultivated area of the land-revenue imposed under the provisions of sub-section (1) on any assessment circle forming part of any area in respect of which a notification has been issued under sub-section (2) of section 52 shall not exceed the rate of incidence of the land revenue imposed at the last previous assessment by more than one-third: Provided that the rate of incidence of the assessment imposed on any estate shall not the rate of incidence of the last previous assessment on that estate by more than three-fourth. (4) the provisions of sub-section (3) shall not be applicable in the case of Land,- (a) which has not previously been assessed to land revenue; or (b) which is under fruit bearing orchards; or (c) which is under tea plantation; or (d) in which kuhls or other artificial irrigation has been introduced after the date of the orders passed under the provisions of sub-section (1) at the last previous assessment; or (e) whose last previous assessment was made under the provisions of clause(b) of sub-section (1) of section 63; or (f) which has been declared by notification to be urban assessment circle: Provided that for the purpose of calculating the increase in the incidence of the land revenue for the purpose of sub-section (3), all such land shall be excluded from calculation: Provided further that all areas falling within the limits of a Municipal Corporation, Municipal Council, or Nagar Panchayat shall be declared as urban assessment circles and the State Government may by notification declare any other suitable area to be an urban assessment circle.

(1) The land-owner, may, within thirty-days from the date of the announcement of the assessment, present a petition to the Revenue Officer for reconsideration of the amount, form or conditions of the assessment. (2) XXXXXXXXXXXXXXXXXXXXXXXXXX (3) The order passed by the Revenue Officer on the petition shall set forth his reasons for granting or refusing it.

Confirmation and duration of assessment. (1) An assessment of the undertaking of which has been sanctioned under the provisions of section 52 shall not be considered final until it has been confirmed by the State Government. (2) At any time before an assessment is so confirmed the Commissioner or Financial Commissioner may subject to the provisions of sub-section (3) modify the assessment of any estate. (3) Before an enhancement is ordered under the provisions of sub-section (2) the Commissioner or the Financial Commissioner, as the case may be, shall cause reasonable notice to be given to the land owners by proclamation published in the manner prescribed in section 23, to show cause in a petition addressed to the Revenue Officer why the proposed enhancement should not be ordered, and the Revenue Officer shall enquire into any objections raised by any land owner and submit such petition received with his report thereon to the Commissioner or the Financial Commissioner, who shall consider the petition and the report and shall also hear the petitioner if he so desires.

(1) The State Government shall, when confirming an assessment under sub-section (1) of section 56, fix a period of time for which the assessment shall remain in force. (2) The period fixed under sub-section (1) shall be Forty years: Provided that-- (i) in order to bring the duration of assessment on a uniform basis within a district the State Government may sanction shorter term for any local area; (ii) nothing in this sub-section shall affect any assessment in force at the time of the commencement of this Act or apply to an area which has been declared to be an urban assessment circle under the provisions of sub-section (4) of section 54.

Notwithstanding the expiration of the period fixed for the continuance of an assessment under the last foregoing section, the assessment shall remain in force till a new assessment takes effect.

(1) At any time within ninety days from the date of the announcement of an assessment of the estate, the land-owner or where there are more land-owners than one, any of them who would be individually or collectively liable for more than half the sum assessed, may give notice to the Revenue Officer of refusal to be liable for the assessment. (2) When the Revenue Officer receives a notice under sub-section (1), the Collector may take possession of the estate and deal with it himself as nearly as may be, or refer it to the Gram Panchayat as if the annulment of the assessment thereof had been ordered as a process for the recovery of an arrear of land-revenue due thereon. (3) While the estate is in the possession of the Collector the land-owner or land-owners shall be entitled to receive from the State Government an allowance to be fixed by the Financial Commissioner, which shall not be less than five and more than ten per cent of the net income realised by the Government from the estate.

(1) If the assessment announced under section 54 is in whole or in part a fixed assessment of an estate for a term of years, the Revenue Officer shall, before the date on which the first instalment thereof becomes payable, make an order distributing it over the several holdings comprised in the estate and make and publish a record of the distribution. (2) The Collector may for sufficient reason make an order revising that record at any time while the assessment continues to be in force, and publish the record so revised. (3) If the assessment announced under section 54 is in form of rates chargeable according to the results of each year or harvest, a Revenue Officer shall from year to year or from harvest to harvest as the conditions of the assessment may require, make and publish not later than one month before the first instalment of the land revenue falls due, a record of the amount payable in respect of each holding.

Application for amendment of the distribution of an assessment. (1) Any person affected by a record made under sub-section (1) or sub-section (3) of the last foregoing section or by the revision of a record under sub-section (2) of that section, may, within thirty days from the date of publication of the record, present a petition to the Revenue Officer for a re-consideration of the record so far as it affects him. (2) The order passed by the Revenue Officer on the petition shall set forth his reasons for granting or refusing it.

An appeal from an order under the last foregoing section or section 55 shall lie to the Commissioner, and from the appellate order of the Commissioner to the Financial Commissioner.

(1) Special assessments may be made by Revenue Officers in the following cases, namely:-(a) when land revenue which has been released or assigned is resumed; (b) when lands are sold, leased or granted by the State; (c) when the assessment of any land has been annulled or the land-owner has refused to be liable therefor, and the term for which the land was to be managed by the Collector or his agent or let in farm has expired; (d) when assessments of land revenue require revision in consequence of the action of water or sand or of calamity of season or from any other cause; (e) when revenue due to the State on account of pasture or other natural products of land, or on account of mills, fisheries or natural products of water or on account of other rights described in section 42 or section 43, has not been included in an assessment made under the foregoing provisions of this Chapter; (f) when assessment of land revenue requires revision in consequence of the land being put to a use different from that for which an assessment is in force; and (g) when the land has been put to use for non-agricultural purposes such as brick-kilns, factories, cinemas, shops, hotels, houses, landing grounds and other similar purposes, whether or not already assessed to land revenue: Provided that in case of clauses (f) and (g) any use of land for purposes of an orchard or for pasture or the use of houses on such land occupied for agricultural purposes or for purposes subservient to agriculture or small-scale cottage industries or for any public, charitable or religious purposes shall not be considered as a use different from that for which an assessment is in force or for non-agricultural purposes: Provided further that in case of clauses (f) and (g) residential houses, in occupation of the owners, with an annual rental value not exceeding Rs. 800 shall not be liable to special assessment. (2) The Financial Commissioner may confirm any assessment made under this section. (3) The foregoing provisions of this Chapter with respect to general assessments shall, subject to such modifications thereof as the Financial Commissioner may prescribe by executive instructions issued under the provisions of section 67 regulate the procedure of Revenue Officers making special assessments.

The State Government shall, subject to the provisions of section 65 from time to time, make rules prescribing:-(a) the method by which the estimate of the money value of the net assets of an estate or group of estates shall be made; (b) the method by which assessment to land revenue shall be made; (c) the principles on which exemption from assessments shall be allowed for improvements; (d) the manner in which assessment shall be announced; (e) the manner in which the rate of incidence of the land revenue is to be calculated for the purpose of sub-section (3) of section 54.

Procedure to be followed in making rules. Before making any rules under the provisions of section 64, the State Government shall publish by notification, a draft of the proposed rules for the information of persons likely to be affected thereby.

Notwithstanding anything contained in section 65 for the purpose of all assessment operations begun before the date of publication of rules made after the commencement of this Act, the rules and executive instructions relating to the matters mentioned in clauses (a), (b), (c) and (d) of section 64 which were in force before such publication shall remain in force.

The State Government or the Financial Commissioner with the approval of the State Government may, for the guidance of Revenue Officers, from time to time, issue executive instruction relating to all matter to which the provisions of this Chapter apply, provided that such instructions shall be consistent with the provisions of this Act and the rules made thereunder.