section 6
Exemption of pattadars from payment of land revenue and additional land revenue in certain cases
The Telangana Land Revenue (Enhancement) Act, 1967Tax196720 sections
Statutory text
- (1) Every pattadar, who is liable to pay for the fasli year which commenced on the first day of July, 1967, or for any subsequent fasli year, on all the lands held by him, an aggregate amount not exceeding rupees ten towards the land revenue and the additional land revenue, shall be exempt from the land revenue and the additional land revenue payable in respect of the dry lands held by him. (1-A) Every pattadar holding land, either wet or dry or both, not exceeding 4.04686 hectares (ten acres) of dry land or 2.02343 hectares (five acres) of wet land, who is liable to pay, for the fasli year which commenced on the first day of July, 1980, or for any subsequent fasli year, the land revenue and the additional land revenue, shall be exempt from,-
- (a) the land revenue and the additional land revenue payable in respect of the dry lands; or
- (b) the dry assessment component of the land revenue and the additional land revenue payable in respect of the wet lands.
- (2) If any question arises as to whether any pattadar is exempt from the payment of the land revenue and the additional land revenue [or the dry assessment component thereof] under this section in respect of any [XXX] land held by him, the Tahsildar shall, after giving an opportunity, to the pattadar concerned, decide such question and his decision shall subject to the provisions of section 12, be final.
- (3) Notwithstanding anything in the Andhra Pradesh (Andhra Area) District Boards Act, 1920, the Andhra Pradesh (Andhra Area) Elementary Education Act, 1920 and the Telangana District Boards Act, 1955, (Act 1 of 1956) every pattadar mentioned in sub-section (1) or sub-section (1-A) shall be liable to pay the cess at the rate of five paise in the rupee of the annual rent value of all the lands held by him, or five paise on every rupee of land revenue and the additional land revenue or the dry assessment component thereof, as the case may be, which would have been leviable in respect of any land held by him, if the pattadar had not been exempt from the payment of the land revenue and the additional land revenue or the dry assessment component thereof under that sub-section. Explanation I.- For purposes of this section, the expression „dry lands‟ shall not include dry lands which are irrigated during the fasli year from any Government source of irrigation other than a source of irrigation specified in sub-section (1) of section 4. Explanation II.- For purposes of this section and section 11, the expression „cess‟ means-
- (i) in relation to the Andhra area, the land cess leviable under section 78 of the Andhra Pradesh (Andhra Area) District Boards Act, 1920 and the education tax leviable under sub-section (2) of section 34 of the Andhra Pradesh (Andhra Area) Elementary Education Act. 1920;
- (ii) in relation to the Telangana area, the local cess leviable under section 135 of the Telangana Area District Boards Act, 1955. Explanation III.- In computing the extent of land held by a pattadar for the purpose of sub-section (1-A), 0.404686 hectare (one acre) of wet land shall be deemed to be equal to 0.809372 hectare (two acres) of dry land. Explanation IV.- For the purpose of computing the dry assessment component under sub-section (1-A) twenty per cent of the consolidated wet assessment shall be deemed to be the dry assessment component. Explanation V.- For the purpose of sub-section (1-A), the expression “additional land revenue” in so far as it relates to wet lands shall include the additional land revenue assessment on wet lands payable under the Telangana Land Revenue (Additional Wet Assessment) Act, 1975 (Act 2 of 1975).
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