Exclusion of certain land from operation of the Act

Exclusion of certain land from operation of the Act.-

1. (1) Except so far as may be necessary for the record, recovery and administration of village cesses, nothing in this Act applies to land which is occupied as the site of a town or village and is not assessed to land revenue.
2. (2) An assistant Collector of the first class may define for the purposes of this Act, the limits of any such land.