Provisions in respect of amount of nazrana when it exceeds ten rupees

Clause 1st.—When the amount of the annual nazrana payable for any holding in accordance with section 2 or section 4 respectively exceeds the sum of ten rupees, it shall be at the option of the holder of the land on account of which the said nazrana is declared payable, if he be not merely a mortgagee, to elect within two months after service of a notice explaining the purport and effect of the rules contained in this section (section 5), which service shall be made in the same manner as is hereinafter provided for the service of the notice described in section 11 that in lieu of the land being made subject to the payment of such annual nazrana an occasional nazrana shall be payable at each change of possession thereof, or of any part thereof, by inheritance or transfer, the amount of which nazrana shall be-

1. (a) on every succession by inheritance, a nazrana equal to one year’s assessment of the wholly or partially exempt lands which are the subject of such succession:
2. (b) on every transfer of lands wholly or partially exempt from the payment of land-revenue, a nazrana equal to two years’ assessment of the land transferred. The assessment shall be, in each case, ascertainable under the rules annexed to section 2: Proviso. Provided that, in the event of more than one succession or transfer occurring within twelve months, such occasional nazrana on succession or transfer shall not be leviable more than once : Proviso. Provided also that it shall be at the option of the holder of the land to pay such occasional nazrana in one sum or by annual instalments not exceeding one-fourth of the whole nazrana per annum. Occasional nazrana from whom to be levied. Clause 2nd.—When, at the election of the holder, lands wholly or partially exempt from the payment of land-revenue shall have been made liable to occasional nazrana leviable under this section (section 5), instead of to an annual nazrana of one anna in each rupee of the assessment as provided by sections 2 and 4 the occasional nazrana shall be levied from each person obtaining possession of the land to which it is subject, whether by inheritance or transfer; Person obtaining possession to give notice to Collector, etc. and it shall be the duty of that person, within the period of one month after obtaining possession as aforesaid, to give notice in writing thereof to the Collector or other chief revenue-officer of the district in which the said lands are situate; and, in default of such notice, the person so obtaining possession shall forfeit, in addition to the nazrana leviable on the occasion, a sum equal to the amount thereof. Holder of land paying occasional nazrana to give notice to Collector, etc., of transfer. Clause 3rd.—It shall also be the duty of the holder of any land made subject under this section to the payment of occasional nazrana instead of to an annual nazrana of one anna in each rupee of the assessment, who shall transfer the same or any part thereof, to give to the Collector or chief revenue-officer of the district in which the lands so transferred are situate, notice in writing of such transfer, and of the nature and extent thereof, and of the person or persons to whom the same is made, within one month after such transfer has been made; and, in default of such notice, the person or persons so transferring as aforesaid shall forfeit a sum equal to the amount of the nazrana leviable on the occasion from the person to whom the transfer shall be made.