70D: Change in the basis of exemption or assessment

Change in the basis of exemption or assessment.– (1) Any land-owner entitled to exemption under section 56 or section 56-A from the payment of land-revenue or reduction in land-revenue chargeable under section 70-A, who has not been granted such exemption or reduction, or any land-owner aggrieved by the categorization of his land under section 70-A, may, at any time, make an application, in such form and manner as may be specified by the Board of Revenue, to the Assistant Collector of the area in which his land or any part thereof is situated. (2) On receipt of such application, this Assistant Collector shall cause a notice of the application to be served on the person on whom the liability to pay the land-revenue may devolve as a result of the transfer of land and after holding such inquiry as he considers necessary, shall pass orders, setting forth his reasons therefor. (3) Without prejudice to the provisions of sub-sections (1) and (2), the Assistant Collector shall have the power to hold an inquiry and pass appropriate orders if on receipt of any information or otherwise he is of opinion that any land-owner who is liable to pay land- revenue, is not paying such land-revenue or paying less than the amount of the land-revenue which he is liable to pay: Provided that before passing final order he shall give fifteen days notice to the person likely to be affected by such order for affording him an opportunity of being heard. (4) In exercising his powers under sub-section (2) or sub-section (3), the Assistant Collector shall– (a) not question the correctness or validity of a registered deed or any mutation sanctioned in accordance with law, relating to transfer of land; (b) follow, subject to other provisions of this section, the procedure as may be laid down by the Board of Revenue by notified instructions in this behalf.]

Effective date: 1967-12-07

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