Chapter V CHAPTER V

1. (1) All land, to whatever purpose applied and wherever situate, is liable to the payment of land-revenue to the Government, except such land as has been wholly exempted from that liability by special contract with the Government or by the provisions of any law for the time being in force.
2. (2) Land-revenue may be assessed in cash or in kind, or partly in cash and partly in kind, as the Local Government may direct.
3. (3) Land may be assessed to land-revenue notwithstanding that that revenue, by reason of its having been assigned, released compounded for or redeemed is not payable to the Government.

1. (1) A general re-assessment of the land-revenue of a district or tahsil shall not be undertaken without the previous sanction of the Governor General in Council and notification of that sanction.
2. (2) In granting the sanction the Governor General in Council may prescribe such principles of assessment and give such other instructions as he thinks fit

1. (1) The assessment shall be made by a Revenue-officer.
2. (2) Before making it that officer shall report his proposed method of assessment for the sanction of the Financial Commissioner in such form as the Financial Commissioner, with the previous sanction of the Local Government, may prescribe.

1. (1) When the Revenue-officer has obtained the sanction of the Financial Commissioner to his proposed method of assessment, he shall make an order determining the assessment proper for each estate and announce it in such manner as the Local Government may prescribe.
2. (2) At the time of Announcing the assessment he shall also declare the date from which it is to take effect, and, subject to the other provisions of this Act, it shall take effect accordingly.

1. (1) The landowner may, within thirty days from the date of the announcement of the assessment, present a petition to the Revenue-officer for a reconsideration of the amount, form or conditions of the assessment.
2. (2) Where the land-revenue is assigned, the assignee thereof may within thirty days from that date present a like petition to the Revenue-officer.
3. (3) The order passed by the Revenue-officer on the petition shall set forth his reasons for granting or refusing it.

1. (1) An assessment of the land-revenue of a district or tahsil shall not be considered final until it has been confirmed by the Local Government.
2. (2) At any time before an assessment is so confirmed the Commissioner or Financial Commissioner may modify the assessment of any estate in the district or tahsil.
3. (3) The Local Government shall, when confirming an assessment under sub-section (1), fix the period for which the assessment is to be in force.

Notwithstanding the expiration of the period fixed for the continuance of an assessment under sub-section (3) of the last foregoing section, the assessment shall remain in force till a new assessment takes effect.

1. (1) At any time within ninety days from the date of the announcement of an assessment the landowner or, where there are more landowners than one, any of them who would be individually or collectively liable for more than half the sum assessed may give notice to the Revenue-officer of refusal to be liable for the assessment.
2. (2) When the Revenue-officer receives a notice under sub-section (1), the Collector may take possession of the estate and deal with it, as nearly as may be, as if the annulment of the assessment thereof had been ordered as a process for the recovery of an arrear of land-revenue due thereon.
3. (3) While the estate is in the possession of the Collector, the landowner or landowners shall be entitled to receive from the Government an allowance, to be fixed by the Financial Commissioner, which shall not be less than five or more than ten per cent. of the net income realized by the Government from the estate.

1. (1) If the assessment announced under section 51 is in whole or in part a fixed assessment of an estate for a term of years, the Revenue-officer shall, before the date on which the first installment thereof becomes payablemake an order distributing it over the several holdings comprised in the estate and make and publish a record of the distribution.
2. (2) The Collector may for sufficient reason make an order revising that record at any time while the assessment continues to be in force, and publish the record so revised.
3. (3) If the assessment announced under section 51 is in the form of rates chargeable according to the results of each year or harvest, a Revenue-officer shall from year to year or from harvest to harvest, as the conditions of the assessment may require, make and publish, not later than one month before the first installment of the land-revenue falls due, a record of the amount payable in respect of each holding.
4. (4) The Financial Commissioner may make rules for the guidance of Revenue-officers in making, publishing and revising records under this section.

1. (1) Any person affected by a record made under sub-section (1) or sub-section (3) of the last foregoing section, or by the revision of a record under sub-section (2) of that section, may, within thirty days from the date of the publication of the record, present a petition to the Revenue-officer for a re-consideration of the record so far as it affects him.
2. (2) The order passed by the Revenue-officer on the petition shall set forth reasons for granting or refusing it.

An appeal from an order under the last foregoing section or section 52 shall lie to the Commissioner, and from the appellate order of the Commissioner to the Financial Commissioner.

1. (1) Special assessment may be made by Revenue-officers in the following cases, namely
   • (a) when estates are formed under the next following section ;
   • (b) when lands-revenue which has been released or assigned is resumed ;
   • (c) when the waste-lands are sold, leased or granted by the Government ;
   • (d) when the assessment of any land has been annulled or the landowner has refused to be liable therefor, and the term for which the land was to be managed by the Collector or his agent or let in farm has expired ;
   • (e) when assessments of land-revenue require revision in consequence of the action of water or sand or of calamity of season or from any other cause ;
   • (f) when revenue due to the Government on account or pasture or other natural products of land, or on account of mills, fisheries or natural products of water, or on account of other rights described in section 41 or section 42, has not been included in an assessment made under the foregoing provision of this Chapter.
2. (2) The Financial Commissioner may make rules for the guidance of Revenue-officers in making special assessments, and may confirm such assessments.
3. (3) The foregoing provisions of this Chapter with respect to general assessments shall, subject to such modifications thereof as the Financial Commissioner may prescribe by rules under the last foregoing sub-section, regulate the procedure of Revenue-officers making special assessments.

1. (1) When in the opinion of the Collector or of an officer making a general re-assessment of land-revenue under the foregoing provisions of this Chapter, the waste-land belonging to or adjoining an estate is so extensive as to exceed the requirements of the owners of the estate with reference to pasturage or other useful purpose, the Collector or officer may at any time, with the previous sanction of the Financial Commissioner, make a separate assessment of the waste-land which he considers to be so in excess, and offer that land at that assessment, for such term and on such conditions as he thinks fit, to the owners of the estate to which it belongs, and, if they refuse the offer, to the owners of any estate which the land adjoins, and, if they also refuse the offer, to any other person.
2. (2) When the owners of the estate to which the waste-land belongs refuse the offer, the Collector shall assign to them an annual allowance not less than five and not more than ten per cent. of the net income realized by the Government form the land.