Annual value. :- The annual value of lands held by a raiyat shall be

¹ Substituted by Orissa Act No. 10 of 1994

² Omitted by Orissa Act No. 10 of 1994

³ Substituted ibid

the rent payable by such raiyat to the land-lord immediately under whom he holds the land: Provided that in case of lands held on payment of rent in kind or partly in cash and partly in kind the annual value shall be calculated according to the rates of rent assessed for neighbouring lands of a similar description and quality and if such method of calculation is, in the opinion of the Board of Revenue, impracticable in any particular case, according to such other fair and equitable method which the said Board may approve for that case. Explanation - For the purposes of this section-

(i)whatever is lawfully payable or deliverable in money or in kind of in both by a raiyat to his landlord on account of the use and occupation of the land shall be deemed to be rent, and (ii)"Landlord" includes Government.