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Land Improvement Loans Act, 1883

11.Exemption 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 waste-land 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 {The words "with the approval of the C." Act 8 of 1906, s.5.}

(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.

{S.12 Act 4 of 1914, s.2 and Sch ., Pt.I.The original s.12 had been Act 16 of 1908.The application of this section has been barred in the U.P.Board of Revenue Act, 1922 (U.P.12 of 1922).} [12.Certain powers of State Government to be exercisable by Board of Revenue or Financial Commissioner :- The powers conferred on a State Government by sections 4(1), 5 (1) and 10 may, in a State for which there is a Board of Revenue or a Financial Commissioner, be exercised in the like manner and subject to the like conditions by such Board or Financial Commissioner, as the case may be:

Provided that rules made by a Board of Revenue or Financial Commissioner shall be subject to the control of the State Government.]

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