Chapter IV PROVISIONS RELATING TO SPECIAL ASSESSMENT

1(1) The special assessment shall not be leviable under this Act on any land- 2* * * * * * * * 3* * * * * * * *

1. (c) which is used as a nursery, that is to say, for rearing young plants with a view to their transplantation elsewhere; or
2. (d) on which fruit trees raised have not started bearing fruit; or
3. (e) in any revenue year in which the commercial crops [or irrigated crops] raised on that land are not likely to be harvested in that year. [(2) The special assessment shall not be leviable under section 6B in respect of an area not exceeding 0.4 hectare of land in any holding on which an irrigated crop is raised; and in calculating the special assessment in respect of a holding consisting of land in excess of 0.4 hectare, on which irrigated crops are raised land equal to 0.4 hectare shall always be ignored. Explanation.- For the purposes of sub-section (2), holding in relation to a person means the total land held by such person either as owner or tenant and which is in his actual lawful possession.]

1. (1) The special assessment shall be leviable primarily of the person in actual possession of the land on which the commercial crops 1[or as the case may be, the irrigated crops] are raised.
2. (2) If any person primarily liable under the preceding sub-section makes default in the payment of the special assessment, the special assessment shall be recoverable from any person who is primarily liable to pay the land revenue in respect of such land under the 2[Code]; and such person shall, notwithstanding anything contained in any other law, be entitled to credit for the amount recovered from him in account with the person who is primarily liable for payment of the special assessment under the preceding sub-section. Explanation.- For the purpose of this section where any land is wholly or partly exempt from the payment of land revenue, the person primarily liable to pay land revenue means the person who would have been liable to pay land revenue had such land revenue been payable in respect of such land.

1. (1) As soon as possible after the commencement of this Act and on the commencement of each subsequent revenue year, the Assessing Officer shall, subject to the general or special orders of the State Government, cause a list (hereinafter referred to as the "special assessment list") to be prepared containing the names of persons in every village within his jurisdiction who are primarily liable under section 19 for the payment of special assessment. the acreage of land held by such person and the commercial crops 1[, or as the case may be, the irrigated crops] raised thereon, the special assessment leviable on the land on which such crops are raised, and such other particulars as may be prescribed.
2. (2) After the special assessment list is prepared, it shall be published in the village to which it pertains in the prescribed manner; and if no application is made by any person interested herein within a period of thirty days of the date of such publication disputing the correctness of such list or any particulars therein, such list shall, subject to the provisions of section 22, be final.
3. (3) If an application is made to the Assessing Officer in the prescribed manner within the aforesaid period by any person interested, disputing the correctness of any such list or of any particulars therein, the Assessing Officer shall, after allowing the applicant an opportunity of being heard, decide the dispute in the prescribed manner: and such decision shall, notwithstanding anything contained in the [Code], [subject to any appeal made to the Collector in the prescribed manner, within thirty days from the date of the decision, or any revision proceedings under section 22, be final.]

1. (1) Where there has been a failure of any commercial crop 1[or as the case may be, any irrigated crop] in any year then subject to any rules made by the State Government in this behalf, the Assessing Officer may, on receipt of an application from the person liable to pay the assessment. order such remission of special assessment as he may consider fit in the circumstances of the case.
2. (2) Any person aggrieved by an order of the Assessing Officer may, within sixty days from the date of the order, prefer an appeal to the Collector.
3. (3) Before rejecting any application for remission under this section, the Assessing Officer or the Collector shall record his reasons for such rejection.

1. (1) The State Government (or such officer not below the rank of a Deputy Secretary to Government designated by that Government in this behalf) may, suo motu or on application, call for and examine the record of any order made by any officer under this Chapter and pass such order thereon as it or he thinks just and proper : Provided that, no application under this section shall be entertained if it is not made within a period of four months from the date of the order : Provided further that, before rejecting any application for the revision of any such order, the State Government or the officer designated shall record reasons for such rejection.
2. (2) No order shall be passed under this section which is likely to affect any person adversely, unless such person is given a reasonable opportunity of being heard by the State Government or as the case may be, the officer designated.
3. (3) Where a person could have appealed under this Chapter, and no appeal has been filed by him, no proceedings in revision under this section shall be entertained upon the application of such person.

1[22A. Certain provisions of Limitation Act to apply to appeals and revision applications.- The Provisions of sections 4, 5 and 12 of the Limitation Act, 1963 (XXXVI of 1963), shall, so far as may be, apply in computing the period for the filing of an appeal under section 20 or 21 or an application for revision under section 22.]

23. Provisions of 1[Code] so far as not inconsistent to apply for purposes of this Act.- The provisions of the 2[Code], shall save in so far as they are inconsistent with anything herein contained, apply for the purposes of the recovery of the special assessment leviable under this Act from the persons specified in the special assessment list, as though the special assessment were land revenue payable under the 3[Code]. 4[For the more efficient recovery of the special assessment, 5[(other than special assessment leviable under section 6B)] the village panchayats shall assist the revenue officers and ten per cent of the net proceeds of the recovery of the special assessment made in their respective jurisdiction, may be made over to the panchayats.]

The State Government may, by notification in the Official Gazette, reduce the rate of special assessment specified in 1[Schedule B] in respect of land in which any of the commercial crops are raised; and may, by like notification, omit or amend any entry, but not so as to enhance the rate of special assessment in any case, and thereupon 2[Schedule B] shall be deemed to have been amended accordingly. 3[The State Government may by like notification reduce the rate of further special assessment specified in section 6B in respect of land in which any irrigated crop is raised, and thereupon, section 6B shall, in relation to such irrigated crop, be deemed to have been amended accordingly.]