Solatium to small holders

(1) The Land Board shall pay to every small holder whose right, title and interest, either as landowner or as intermediary or as both, in respect of lands held by cultivating tenants have vested in the Government under section 80, a solatium equal to the amount of the compensation payable to him in consideration of such vesting, after deducting the value of encumbrances and claims for maintenance or alimony, if any: Provided that the solatium payable to a small holder shall, in no case, exceed Rs. 500: Provided further that no small holder shall be entitled to such solatium if (a) such compensation exceeds Rs. 2,000; or (b) he is assessed to sales tax on a turnover which in the aggregate is not less than Rs. 30,000 in any two years within the three years immediately preceding the financial year in which the notification under section 80 is issued, under the Puducherry General Sales Tax Act, 1967 (6 of 1967) or the Central Sales Tax Act, 1956 (Central Act 74 of 1956), or the law of any other State relating to sales tax; or (c) he is assessed to income-tax under the Income-tax Act, 1961, in any two years within the three years referred to in clause (b). Explanation. --- For the purposes of this section, a person shall not be deemed to be a small holder if any of his predecessors-in-interest was in possession of, or had interest in, land exceeding the limits specified in clause (46) of section 2 immediately before the 22nd March, 1968, provided that nothing in this Explanation shall apply in the case of a person who would have been a small holder immediately before the 22nd March, 1968, if this Act had been in force immediately before that date. (2) Any person entitled to the solatium under sub-section (1) shall apply to the Land Board within such time as may be prescribed.