Power to impose additional assessment or levy on trees.

Notwithstanding anything contained in this Act, the Government may, at any time during the settlement for the time being in force,-

(a) impose additional assessment, not exceeding twice the amount of highest wet rate of assessment in force, for additional advantages accruing to any land on which wet crops are or may hereafter be raised, from water received on account of execution of fresh irrigation works or improvements effected by the Government in existing irrigation works completed after the introduction of the settlement, or by intercepting surface rain water or water flowing to any recognised source of irrigation;

(b) impose whatever additional assessment or ground rent on all sites of buildings and the appurtenances thereto situated within the limits of Municipal towns and other areas declared as towns by a notification and on all lands used for non-agricultural purposes, whether built upon or not, similarly situated, at a specified rate not exceeding Rs.62.50 P. per hectare for the purpose.

(c) impose a levy on all fruit bearing trees standing on porambokes, waste and other lands at the disposal of the Government, at a rate not exceeding Rs.10 per tree, such levy being payable to the Government by persons who enjoy the benefits arising out of such trees.