Amendment status not verified — confirm the current text below against the official source.
Exemption of pattadars from payment of land revenue and additional land revenue in certain cases - (1) Every pattadar, who is liable to pay for the fasli year which commenced on the first day of July, 1967, or for any subsequent fasli year, on all the lands held by him, an aggregate amount not exceeding rupees ten towards the land revenue and the additional land revenue, shall be exempt from the land revenue and the additional land revenue payable in respect of the dry land held by him. (2) If any question arises as to whether any pattadar is exempt from the payment of land revenue and the additional land revenue under this section in respect of any land held by him, the Tahsildar shall, after giving an opportunity to the pattadar concerned, decide such question and his decision shall, subject to the provisions of section 12, be final. (3) Nothing in sub-section (1) shall be construed as exempting any pattadar in respect of land held by him from the payment of the cess which would have been leviable in respect of such land if the pattadar had not been exempt from the payment of land revenue and the additional land revenue under that sub-section. Explanation I:- For purposes of this section, the expression ‘dry lands’ shall not include dry lands which are irrigated during the fasli year from any Government source of irrigation other than a source of irrigation specified in sub-section (1) of section 4. Explanation II: For purpose of this section and section 11, the expression ‘cess’ means,- (i) in relation to the Andhra area, the land cess leviable under section 78 of the Andhra Pradesh (Andhra Area) District Boards Act, 1920 (Act XIV of 1920) the education tax leviable under sub-section (2) of section 34 of the Andhra Pradesh (Andhra Area) Elementary Education Act, 1920 (Act VIII of 1920); (ii) in relation to the Telangana area, the local cess leviable under section 135 of the Andhra Pradesh (Telangana Area) District Boards Act, 1955 (Act I of 1956).