Exemption of improvements from assessment to land revenue

Exemption of improvements from assessment to land revenue.

1. (1) When land is improved with the aid of a loan granted under this Act the increase in value derived from the improvement shall not be taken into account in revising the assessment of the land revenue on the land : Provided that, where the improvement consists of the irrigation of land assessed at unirrigated rates, the increase, may be so taken into account after the expiration of such period as may be fixed by rules to be framed by the Revenue Minister with the sanction of the Government.
2. (2) Nothing in this section shall entitle any person to call in question any assessment of land revenue otherwise than as it might have been called in question if this Act had not been passed.