Amendment status not verified — confirm the current text below against the official source.
( I ) T h e annual value of lands held by- a raiyat A W ~ I shali be the rent payable by such raiyat to the- land- value. lord immediately under whom he holds the hnd : Provided that in case of lands held on paymea of rent in kind or partly in cash and partly in Kind t b annual value shall be calculated according to the mtes of rent assessed for neighbouring lands of a similar description and quality and if such method of dculation is, in the opinion of the Board of Revenue, impracticable in any particular case, according to such other fair and equitable method which the said Board may approve for that case.. (2) In the case of lands held as an estate the annual vahe shall he the aggregate of - (p) the amount which the Intermediary is entitled to receive on amunt of revenue or rent less the amount payable by such Intermediary as revenue to the Inter- mediary immediateIy superior to him or to the Government, as the case may be ; and (b) the rent, if any, payable in respect of lands in the Khas possession of the Intermediary. 'I(3)'Zn tl~e.case of lands hc!d €or carrying on mining -operations, the anrlual value shall be the royalty or,-as the case may be, the dead rent payable by the person carrying, nn mining operation, to the Gbvernment.1 ~x~l&otion - For the purposes of this section- (i) whatever is .lawfully payable or deliverable in money or in kind. - ' (4 by a raiyat to his Iandlord or byan Intermediary in respect of lands in his khas possession within the estab, on awunt of - the use and ,occupation of the land shall be dee-med to be rent ; and I : 1: irlscrtcd by the Origrjp. Cess (&nWment) Act, 197.6 (Or. Act 42 pf. 197%). 5. 4 (a). [Or. Act 11 (b) by an Intermediary in respect of his estate to Government or to his superior Intermediary shall be deemed to be revenue ; [*I (ii) "Landlord" includes Government. '[,iii) rrdead rent" means the dead cat payable under the Mines and Minerals (Regula- tion and Development) Act, 1957; 6 of 1957 (iy) "rent" includes the surcharge payable under the Orissa Land Revenue (Re- Orissa Act imposition) Act, 1975; 33 or 1975, (v) "royalty" means the royalty payable under the Mines and Minerals (Regulation and Development) Act, 1957 and includes any 67 1957 payments made or likely to be made to the Government for the right of raising minerals from the laud which shall be caIcuIated on every tonne of such minerals despatched from the land at the same rate as prescribed under the said Act ar such other rate as may be fixed by Government, but not -exceeding the amount which would have otherwise been payable as royalty under the said Act.] '18, (1) Where proceedings for settlement of rent in respect of land are being carried on under the Orissa S.urvey and Settlement Act, 1 958 (hereinafter referred Oirasa A C ~ 3 to as the said AN), Government may, by . order, 0r1959- direct that cess payable under this Act in respect of any such land shall also be assessed in the course of such proceedings. (2) On an order being made under sub-section (1) the provisions of the said Act in so far as they relate to settlement of rent shall apply as fully and