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The Rajasthan Land Revenue (Surcharge) Act, 1960

The Rajasthan Land Revenue (Surcharge) Act, 1960

Tax19607 sections

The Rajasthan Land Revenue (Surcharge) Act, 1960, regulates the levy of an additional tax on land revenue within the state of Rajasthan. It applies directly to landowners and co-tenants, while exempting those holding under ten acres of land, smallholders paying less than seventy-five rupees annually, and community-managed Gramdan lands. This legislation matters greatly because it generates vital state revenue using a progressive sliding scale that increases taxes on larger agricultural holdings while protecting subsistence farmers. Additionally, it also offers targeted financial relief for well-irrigated lands, ensuring a fair distribution of the tax burden across the region's entire agricultural sector.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy of Surcharge
  4. 4. Determination of surcharge.
  5. 5. Surcharge recoverable under Chapter X of Rajasthan Act 15 of 1956
  6. 6. Power to make rules.
  7. 7. Power to remove difficulties

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