Lawgist11Exemption of improvements from assessment to land revenue
When land is improved with the aid of a loan granted under this Act, the increase in value derived from the improvement shall not be taken into account in revising the assessment of land-revenue on the land:
Provided as follows--
(1) where the improvement consists of the reclamation of wasteland, or of the irrigation of land assessed at unirrigated rates, the increase may be so taken into account after the expiration of such period as may be fixed by rules to be framed by the State Government 1***;
(2) nothing in this section shall entitle any person to call in question any assessment of land-revenue otherwise than as it might have been called in question if this Act had not been passed.
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- 1 Short title
- 2 Acts 26 of 1871 and 21 of 1876 repealed
- 3 “Collector” defined
- 4 Purposes for which loans may be granted under this Act
- 5 Mode of dealing with applications for loans
- 6 Period for repayment of loans
- 7 Recovery of loans
- 8 Order granting loan conclusive on certain points
- 9 Liability of joint borrowers as among themselves
- 10 Power to make rules
- 11 Exemption of improvements from assessment to land revenue
- 12 Certain powers of State Government to be exercisable by Board of Revenue or Financial Commissioner
