Levy of surcharge

(1) With effect from Rabi harvest of the agricultural year, 1973-74 and notwithstanding anything to the contrary contained in the Punjab Land Revenue Act, 1887 (Act No. 17 of 1887) or the Himachal Pradesh Land Revenue Act, 1954 (Act No. 6 of 1954), every landowner who pays land revenue shall be liable to pay surcharge thereon to the extent of - (a) in the areas where land settlements have not been done during the last 40 years,- (i) on land revenue upto rupees fifteen 50 per cent (ii) on land revenue upto rupees twenty-five- on first rupees fifteen . “50 per cent on next rupees ten. . “75 per cent (iii) on land revenue up to rupees fifty- on first rupees fifteen. . .. 50 per cent on next rupees ten - .. 75 per cent on next rupees twenty-five .. -. 100 per cent (iv) on land revenue exceeding rupees fifty- on first rupees fifteen . .. 50 per cent on next rupees ten . ... 75 per cent on next rupees twenty-five .. .. 100 per cent on the remaining amount ~~ .. .. 125 per cent; (b) in the areas where land settlements have been conducted during the last 40 years;- (i) on land revenue upto .. . 25percent rupees fifteen (ii) on land revenue upto rupees twenty-five- on first rupees fifteen .. .. 25 per cent THE HIMACHAL PRADESH LAND REVENUE (SURCHARGE) ACT. 1974 3 on next rupees ten PE 50 per cent (iii) on land revenue up to rupees fifty- on first rupees fifteen .. .. 25 per cent on next rupees ten oo. on next rupees twenty-five .. .. 50 per cent 75 per cent (iv) on land revenue exceeding rupees fifty- on first rupees fifteen... 25 per cent on next rupees ten «+50 per cent on next rupees twenty-five.. .. 75 per cent on the remaining amount .. .. 19 per cent. (2) If in a district or any part thereof, the land revenue is re- assessed as a result of settlement in such a district or a part thereof after the commencement of this Act, then the rates of surcharge prescribed in clause (b) of sub-section (1) of this section shall apply to such a district or any part thereof, as the case may be, from such harvest of the agricultural year as may be notified by the State Government in this behalf in the Official Gazette: Provided that the levy of surcharge shall not have the effect of adding to the value of any Jagir or any assignment of land revenue. (3) Where the land revenue is remitted or suspended, the surcharge payable under this Act shall be remitted or remain suspended, as the case may be.

1. (a) in the areas where land settlements have not been done during the last 40 years,-
   • (i) on land revenue upto rupees fifteen 50 per cent
   • (ii) on land revenue upto rupees twenty-five- on first rupees fifteen . “50 per cent on next rupees ten. . “75 per cent
   • (iii) on land revenue up to rupees fifty- on first rupees fifteen. . .. 50 per cent on next rupees ten - .. 75 per cent on next rupees twenty-five .. -. 100 per cent
   • (iv) on land revenue exceeding rupees fifty- on first rupees fifteen . .. 50 per cent on next rupees ten . ... 75 per cent on next rupees twenty-five .. .. 100 per cent on the remaining amount ~~ .. .. 125 per cent;
2. (b) in the areas where land settlements have been conducted during the last 40 years;-
   • (i) on land revenue upto .. . 25percent rupees fifteen
   • (ii) on land revenue upto rupees twenty-five- on first rupees fifteen .. .. 25 per cent THE HIMACHAL PRADESH LAND REVENUE (SURCHARGE) ACT. 1974 3 on next rupees ten PE 50 per cent
   • (iii) on land revenue up to rupees fifty-

on first rupees fifteen .. ..

25 per cent on next rupees ten oo. on next rupees twenty-five .. .. 50 per cent 75 per cent

1. (iv) on land revenue exceeding rupees fifty- on first rupees fifteen... 25 per cent on next rupees ten «+50 per cent on next rupees twenty-five.. .. 75 per cent on the remaining amount .. .. 19 per cent.

1. (2) If in a district or any part thereof, the land revenue is re- assessed as a result of settlement in such a district or a part thereof after the commencement of this Act, then the rates of surcharge prescribed in clause (b) of sub-section (1) of this section shall apply to such a district or any part thereof, as the case may be, from such harvest of the agricultural year as may be notified by the State Government in this behalf in the Official Gazette: Provided that the levy of surcharge shall not have the effect of adding to the value of any Jagir or any assignment of land revenue.
2. (3) Where the land revenue is remitted or suspended, the surcharge payable under this Act shall be remitted or remain suspended, as the case may be.