Amendment status not verified — confirm the current text below against the official source.
Clause (a) substituted vide H.P. Act No. 15 of 2000 again substituted vide H.P. Act No. 1 of 2004. THE HIMACHAL PRADESH LAND REVENUE ACT, 1954 33 (b) in the case of special assessment of land put to non- agricultural use in an assessment circle or part thereof,- (i) on the average net letting value of a category and class of sites, or (ii) where for any reason it is not possible to ascertain the net letting value, on the average market value of sites as determined in the manner prescribed: Provided that when a special assessment is made under section 63, notwithstanding the period fixed for the continuance of an assessment or the limit provided in section 51 or the area having been declared to be an urban assessment circle, the land revenue may be assessed as a fixed annual charge payable in a lump sum or by instalments in accordance with the rules made under this Act. 1[51. Limit of assessment.- If land revenue is assessed as a fixed annual charge the amount thereof, and, if it is assessed in the form of prescribed rate, the average amount which, according to an estimate in writing approved by the State Government will be leviable annually shall not, in the case of any assessment circle exceed one-fourth of the estimated money value of the net assets of such assessment circle or in the case of special assessment on a category and class of sites of land put to non-agricultural use in an assessment circle or part thereof- (a) exceed one-fourth of the estimated average net letting value; (b) exceed two to four percent of average market value; or (c) in the case of sites lying vacant and out of use, exceed one percent of average market value: Provided that nothing contained in this section shall affect any assessment in force at the time of the commencement of this Act.] General Assessments