Exemption from special assessment.

(1) As from the commencement of the Punjab Land Reverlue (Special Assessments) Act, 1955, no land shall be liable to special assessment-

(a) where such land is situated in any hill area or sub-montane area specified in this behalf by the Srate Governmenr by notifica~ion ; or

(b) where on such land a factory is established, whether before or after such commencemtn ;

Provided that the exemption in clause (6) shall apply for a period of ten years to be computed from the date on which the factory starts working.

(2) TheStateGovemment, if it is of opinion that it is in public interest so lo do, may by notification exempt any class or classes of sites or any areas to be specified in the noljfication from liabilily to special assessmenl.