Exemption from payment of land revenue

Tax1996178 sections4 chapters

Statutory text

(1) Notwithstanding anything contained in this Act, a land-holder shall be exempt from payment of land revenue where the amount of the land revenue assessed on his holdings, whether such holdings are in one or more estates, does not exceed nine rupees : Provided that such land-holder furnishes particulars of his holdings in such form and manner and to such authority as may be prescribed.
(2) Nothing in sub-section (1) shall entitle any land-holder to claim exemption in respect of land revenue assessed on any holding or part thereof which is used for-
- (a) cultivation of saffron ; or
- (b) production of fruit or fruit plants ; or
- (c) production of vegetables or vegetable seeds.
(3) No estate, holding or land-holder shall be liable for any part of land revenue assessed under this Act which but for the provisions of sub-section (1) was payable under this Act.

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