67: Distribution of the assessment of an estate over the holdings comprised therein

Distribution of the assessment of an estate over the holdings comprised therein.– (1) If the assessment announced under section 61 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 instalment thereof becomes payable, make an order distributing it over the several holdings comprised the estate and make and publish a record of the distribution. (2) The Collector may for sufficient reasons make an order revising that record at any time while the assessment continues to be in force, and publish the record so revised. (3) If the assessment announced under section 61 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 instalment of the land-revenue falls due, a record of the amount payable in respect of each holding. (4) Notwithstanding anything contained in this section, arid land (whether cultivated or not) in which well or tube-well irrigation facilities are provided by or on behalf of the land-owner or the tenant shall, for a period not less than four years from the date such irrigation facilities are first provided in such land, not be liable to pay land-revenue at a higher rate than was payable thereon before such irrigation facilities were provided. Explanation– For the purposes of this sub-section only such land shall be deemed to be arid land in which canal irrigation has not been introduced.

Effective date: 1967-12-07

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