Surcharge

1 [41-A. Surcharge.-There 2[shall be levied and paid to] the Government a surcharge at the rate of Rs. 2 per Kanal on the land used for-

1. (a) cultivation of saffron ; or
2. (b) production of fruit or fruit plants ; or
3. (c) production of vegetables or vegetable seeds : 1 [ Provided that no surcharge shall be levied on the land-
4. (a) used for production of vegetables not exceeding one kanal in area :
5. (b) used for production of potatoes in Marew-Warhwan, Paddar area of Kishtwar Tehsil in Doda District, and in Gurez Niabat of Tehsil Bandipore of Baramulla District ;
6. (c) under fruit trees not bearing fruit so long as such fruit trees do not bear fruit ; ] and 2[(d) used for production of saffron during the period bulbs stop to yield any crop or the land is lying fallow.]