Levy of tax

(1) Subject to the provisions of this Act and with effect from the 1st day of April, 1979, there shall be land tax assessed on the profits of agriculture in the case of agricultural lands and on the market value of the land in the case of non-agricultural lands, at the rates set forth in the Schedule. Size of a holding is on the first day of April of each year shall be the basis for assessing the tax payable during that year. (2) To determine the profits of agriculture or the market value of land under this Act the provisions of the Tripura Land Revenue and Land Reforms Act, 1960 and the rules made thereunder shall apply.