section 5
Computation of land revenue
The Odisha Land Revenue (Abolition) Act, 1978Tax19788 sections
Statutory text
Without prejudice to the provisions of section 3, for the purposes of computation, the land revenue in respect of any land which was settled or assessed prior to the 1st day of April, 1945, shall include a surcharge of an amount equal to fifty percentum of such land revenue: Provided that the surcharge shall cease to be so included with effect from the date on which the land revenue settled under the Orissa Survey and Settlement Act, 1958 or under the Orissa Consolidation of Holding and Prevention of Fragmentation of Land Act, 1972 in respect of the said land takes effect.
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