Bare Act

The Himachal Pradesh Land Revenue (Surcharge) Act, 1974

The Himachal Pradesh Land Revenue Surcharge Act of 1974 regulates the collection of additional taxes, called surcharges, on top of existing land revenues in the state of Himachal Pradesh. It applies to all landowners and active mortgagees who pay land revenue. This law matters because it increases the financial obligations of rural property owners to generate government revenue, with tax rates varying based on how recently the local land was officially surveyed. It also mandates that landowners with properties in multiple areas report their holdings, enforcing compliance with steep penalties of up to twelve times the unpaid tax amount.

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