section 2
Such lands subject to enactments (in section 3) to be heritable and transferable property of holders and continued in perpetuity, subject to payment to Provincial Government of nazrana and quit-rent
The Exemptions from Land-Revenue (No.1) Act, 1863When the Provincial Government shall have finally authorized and guaranteed the continuance, in perpetuity, to the holders, their heirs and assigns, of lands wholly or partially exempt from the ordinary payment of annual land-revenue, whose title to exemption has not already been formally adjudicated and who have dispensed with an inquiry into such title, the said lands shall (subject to the enactments contained in section 3) be the heritable and transferable property of the said holders, their heirs and assigns, without restriction, as to adoption, collateral succession or transfer; and such lands shall thenceforth be continued, in perpetuity, subject to an annual payment to the Provincial Government. Such payment shall consist of-
1st, a fixed annual payment as nazrana, in commutation of all claims of the Crown in respect of succession and transfer, and shall be calculated at the rate of one anna for each rupee of assessment;
2nd, of a quit-rent equal to one-fourth of the assessment.
The said assessment shall be ascertainable under the following rules:-
Rules for ascertaining amount of assessment. Rule 1.—The assessment of lands other than those specified in Rule 2 shall, with respect to lands which have already been assessed by the revenue-survey, now in progress, be the assessment already imposed upon those lands by the revenue-survey, and with respect to lands which have not yet been assessed by that revenue-survey shall be such assessment as shall be agreed on by the Collector or settling officer and the owner or holder of the lands which shall be final;
and, in failure of their agreement, it shall be the existing rental of the lands until the revenue-survey now in progress shall have placed a new assessment thereon, after which the assessment so placed by the said revenue-survey shall be understood to be the assessment.
And it shall be lawful for the duly authorized officers of the Crown employed in the revenue-survey to enter upon all lands not heretofore assessed by such revenue-survey for the purpose of fixing and making an assessment thereof, provided no arrangement can be otherwise arrived at by the Collector and the owner or holder, as above provided, to ascertain the fair rental of the lands.
Rule 2.—The assessment of lands of such an exceptional character as not to be assessable under the revenue-survey rules shall be in the discretion of the revenue-officers of the Crown, which discretion shall be guided, so far as may be, by the rate at which similar land in the same district belonging to the Crown is let, due regard being had by the said revenue-officers to all equitable considerations affecting such lands.
Shares of the revenues of villages (such as amals) shall be assessed for the purposes of this Act at the value thereof, calculated at the average shown by such accounts of actual realizations by the holders as are forthcoming for the ten years immediately preceding the promulgation of these rules.
Rule 3.—Lands for which a judi, salami or other quit-rent or land-tax under whatever denomination, is already paid to the Provincial Government, instead of being liable to only one-fourth of the assessment, shall in addition to the annual amount of such judi, salami, quit-rent or other tax aforesaid, be liable to a further annual quit-rent, equal to one-fourth of the sum by which the annual or average annual amount of such judi, salami or other quit rent or tax aforesaid may fall short of the assessment.
Rule 4.—Quit-rent and annual nazrana imposed under this section (section 2) and the rules thereunto annexed shall be fixed in perpetuity, and shall not be liable to increase or decrease on any new assessment, save so far as is above in rule 1 of this section (section 2) provided to the contrary, in the case of lands which have not been already assessed by the revenue-survey now in progress.
Rule 5.—The whole of the exempt lands found in the possession of each holder shall be continued according to the provisions of this section (section 2) and the rules thereunto annexed, and subject to the enactments contained in section 3.
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