section 51
Distribution of the assessment on an estate over the holdings comprised therein
The Jammu and Kashmir Land Revenue Act, 1939Tax1996178 sections4 chapters
Statutory text
Distribution of the assessment gn an estate over the holdings comprised therein.- 41) If the assessment announced under section 44 is in whole or in part a fixed assessment of an estate for a term of years, the Settlement Officer shall, before the date on which the first instalment thereof becomes payable, make an order distributing over the several holdings comprised in the estate and make and publish a record of the distribution,.
- (2) The Settlement Officer may, for sufficient reasons, make an order revising that record at any time $rhile the assessment continues to be in force, and publish she record so revised.
- (3) If the assessment announced under section 44 is in the form of rates chargeable according to the results of each year or harvest, the Settlement Officer shall, from year to year or from harvest to harvest as the conditions of the assessment may require, make and publish, not later than dne mdnth before the first ,instalment of the land revenue falls due. a record of the amount payable in respect of each holding.
- (4) The Government may make rules for the guidance of3ettle-ment Officer in making, publishing and revising record under this Hion.
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