The amount payable in respect of the kudiyiruppu or the land shall be one hundred times the survey assessment on the kudiyiruppu or the land, as the case may be:

Provided that where the kudiyiruppu or the land forms part of a survey field and is not separately assessed to revenue, the amount payable for such kudiyiruppu or land shall be deemed to be one hundred times such proportion of the survey assessment as the part bears to the entire survey field:

Provided further that where the survey field in which the kudiyiruppu or land exists is unassessed, the amount shall be determined with reference to the highest rate of survey assessment of the village, and where no such rate exists, the highest rate of survey assessment of the village situated nearest to the kudiyiruppu, or land, as the case may be.

Explanation. --- For the purposes of this paragraph, "survey assessment" means the land tax levied in accordance with the Deliberation of the Counseil General dated the 24th December, 1933 enforced by the Arrete dated the 22nd August, 1934 and includes fifty per cent surcharge levied pursuant to the Deliberation dated the 20th September, 1950 enforced by the Arrete dated the 4th December, 1950.