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Exemption of land revenue.– Notwithstanding anything to the contrary contained in this Act no land-owner, from Rabi 1982-83, shall be liable to pay land revenue at any rate or cess chargeable under the provisions of this Act, if he owns– (a) irrigated land not exceeding 2½ acres; (b) unirrigated land not exceeding 5 acres; (c) irrigated and unirrigated land the aggregate area of which does not exceed 2½ acres of irrigated land as determined under section 70-B.]

Effective date: 1967-12-07

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