Amendment status not verified — confirm the current text below against the official source.
The Stale Govztnmcn t may by nolilicaiio~~ in Official Gazelle remit the tax wholly or parlly, Col- sucl11)cl-iods and ibr such cn~eguries of holdings, ancl lur- sucll :I]-cas, as ixay be nu~ified. Kccovery of' 17, AIf dues payable in respect of any holding undcl- this Acl shall be re- arrmrs. coverable as an arcas of larid revenlle. Bar orsuit in 18. N o suit shall be brought in ally civil courts to sel aside ;111 modjry any ciluilcourls. assessment madc 01- ordeihs passed undcr dlc provjsions of this Act, and no prosecution, suit or other pinoceeclings sliatl lie against any orfilicer of the Stale Governnle~lt far anything in good hit11 done or intcnded to be done under this Act 01. ~ l ~ e rules madc thereunder. Polreriolake 19. Thc Tribunal and the prescribed authority shall, for the purpose of this cvidenceelc. Act, havc the same puwer as are ves~ed in cunl-L undcr thc Code of Civil Procedurc, 1908 (ACI V of 1908), when lrying n case, in I-cspecr of the following mattcrs :- ( I ) enforcing the attendance oP m y person and cxrtrninins him on oath 01- aITii-mati011 ; (2) conlpellirlg the production of docun~ents ; (3) issuing commission for the examination of ivttnesses ; and any such proceedings beforc thc Tribunal or the ptcscri bcd aulhority shall be dccn~cd ro be a " judicial proceedings" within t11c mcaning or secrions 193, 225 and section 196 ol' [he Indian Pcnal Codc, 1860 (Act XLV of 1860). Puwcr to make 30 - . (I) The Statc Gavel-nment mity m:kc rulcs for carrying out the rul~s. purposes of 111e Act . (2) Without prejudice ro the generality of the foregoing power, such rules may, in particular, prescribe- (a) all mat ten required by this AcL LO be prcscl-ibed ; (b) tbc classes and duties of officers appointed undcl- this Act; (c) the procedu~.e to bc adopled for the various proceedings under ihis Act ; id) the manner in which rchnds shall bc made ; (e) the fees, if any, for appeals and other martcrs ; (1 any othcr matter necessary for giving effect to the pur- poses of this Acr . (3) Every rulc made by the State Government under this Act shall be laid as soon as may be afrer it is tnade, beiorc the Legislarive Assembly whilc it is in session for 21 total pcriod or not lass than fourtccn days which may be comp~.ised in one session or in two or Inore successive sessions and i f , before thc expiry of the session in which il is so laid or the successive session aforzsaid 111e Legisli~tive Assembly agt.ees in making any modiiica- lion in thc rule or the Legislative Asscmbly ag.ees that rhe rulc should nor be made, the rule shall thcreafler have effect only in such modificd form or be of no effect as the case may be, so, however, that any such modificarion of annulment shall be without prejudice to the validity of anything previously done under that rule. SCHEDULE (See section 3) FOR AGRICULTURAI, LANDS I ) For 'Nal' and 'Lunga' tupe of agricultunil land thc rale of tax pcr acre '[shall not exceed. '[(a) in item (i) (i) in the second line, clle words "shall be" the worcls "shall nor, exceed" shall be substirutcd, ( i i ) in colu~nns relating 10 "Area of land" and "Ratc of tax", for the exisling enuics against serial No, a) the following entrics shall respectively be substituted, namely - "Holding upto 3 acres - (1) outside the limics of a municipality or noiified arcs ......... Nil. (3) within the liit~irs of a municipality or no tfied area ........ 2 of the proti ts of Agriculture. (h) Holdings above 3 and uptn 5 acres. 4% of the profits of ;igriculture. (c) Holdings above 5 and upto IO acres. 6% or chc profits or agriculture. Id) Holdings above 10 and upto 15 acres. 8% of [he profits of agriculture. (e) Holdings abovc 15 acres. 12% of the profits oi agriculrure. 2) for lands falling in classifications other than chose of Nal and lunga, by whatever name called, the rate of rax shall not cxceed 1/3rd of the rate leviable for the relevant categories of holding. w 2% type i) ii) a) 2 [ ] Area of land Rate of tax Nil ______________________________________________________ [ ] 3