Bare ActsThe rajasthan land revenue (surcharge) act, 1960

Section 3

Levy of Surcharge

Amendment status not verified — confirm the current text below against the official source.

- (1) There shall be levied by the State Government on each installment of land revenue payable on or after the 1st day of April, 1969, a surcharge calculated at the rates specified below, namelyAmount of land revenue Rate of Surcharge (a) Where the amount of land revenue payable is less than Rs. 75/- per annum Nil (b) Where the amount of land revenue payable is Rs. 75/- or more than Rs.100/- per annum. 50 paise per rupee on the total amount of land revenue. (c) Where the amount of land revenue payable is Rs. 100/- or more but less than Rs. 150/- per annum. 75 paise per rupee on the total amount of land revenue. (d) Where the amount of land revenue payable is Rs. 150/- per annum or more. Equal to the total amount of land revenue. Provided that nothing contained in this section shall apply to any holding the area of which does not exceed 10 acres: Provided further that in the case of Chahi land only one third of the land revenue payable thereon shall be taken into account for the purposes of calculating the total land revenue on which surcharge shall be levied: Provided also that surcharge shall not be levied on the land revenue payable by the Gram Sabhas established under section 8 of the Rajasthan Gramdan Act, 1960 (Rajasthan Act 3 of 1960) in respect of Gramdan lands vesting in such Sabhas. (2) Where a holding is held by more tenants than one and separate defined shares of all or any of the cotenants have been recorded in assessment parchas issued during the course of settlement though no actual physical partition has taken place, the amount of land revenue payable by each such cotenant, or the area of his share of the holding, in proportion to his recorded share in the holding shall, not withstanding anything contained in sub-section (1), be taken into consideration for the purpose of- (a) allowing exemption under item (a) of the Table given in sub-section (1) or the first proviso to that subsection, as the case may be, or (b) determining the rates of surcharge applicable thereto, and (c) calculating the amount of surcharge payable, as if such share had been separated by metes and bounds and rent had been distributed over the several portions so separated in accordance with the provisions contained in section 53 of the Rajasthan Tenancy Act, 1955 (Rajasthan Act 3 of 1955); provided that any such calculation shall be without prejudice to the joint and several liability of the co-tenants to pay the sum total of surcharge calculated as aforesaid on the total amount of land revenue payable in respect of such holding or anything contained in section 224 and sub-section (2) of section 225 of the Rajasthan Land Revenue Act, 1956 (Rajasthan Act 15 of 1956). (3) Notwithstanding anything contained in sub-section (1), but subject to the first and third provisos, there to surcharge in respect of a holding the area of which is thirty standard acres or more shall be equal to one and a half times the land revenue Payable thereon). Explanation.-The expression "Standard acre" shall have the same meaning as given to it by the Explanation to section 36-C of the Rajasthan Tenancy Act, 1955 (Rajasthan Act 3 of 1955).

Section 3 – The rajasthan land revenue (surcharge) act, 1960 | DailyLaw.ai