(a) If the area in which the land is situated has an assessment rate approved by the Chief Commissioner under sub-section (4) of section 55 of the Regulation, then in accordance with the assessment rate so approved;
(b) If there be no assessment rate in force as aforesaid, then the Sub- Divisional Officer will determine rate under Rules 56 and 57 of these rules.
9. In fixing the assessment the area of a survey number or sub division shall be reckoned in terms of multiples of 5 square meters rounded off to the nearest multiple. The assessment shall be correct to the nearest paisa.
10. The assessment fixed under Rule 9 shall remain in force till the next settlement of the village.
(b) Urban areas.
11. If any land in an urban area assessed for an agricultural purpose is diverted to a non-agricultural purpose, its assessment shall be altered by fixing the actual assessment on the basis of this standard rate prevailing for the block in which the land is situated.
12. If in such block no such standard rate is in force the rate shall be determined in the manner prescribed in Chapter IV of these rules.
13. In fixing the assessment, the area of the plot shall be reckoned in terms of multiples of five squares meters rounded off to the nearest multiple. The assessment shall be correct to the nearest paisa.
14. The assessment of fixed under Rule 13 shall remain in force till the next settlement of the village.
C. IMPOSITION OF PREMIUM
15. When the land assessed for non-agricultural purpose is diverted to any agricultural purpose no premium shall be imposed under section 40
(6).
16. For the purpose of imposition of premium on land diverted from agricultural purpose to non-agricultural purpose, the amount of premium shall be computed on the basis of such rates as may be determined by the Chief Commissioner under Rule 164 for the intended alternatives use reduced by such amount of premium if any which might have been paid by the applicant of any of his predecessor-in-interest at the time of creation of the tenancy for agricultural purposes.
17. Where agricultural land diverted to non-agricultural purposes is re diverted to agricultural purpose the holder of the land or his successor in interest shall not be entitled to get refund of the amount of premium already paid for diversion to a non-agricultural purpose.
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18. All change in assessment on account of diversion shall be brought on the Record-of-Rights and other records prescribed under Section 88 and necessary corrections shall also be made in respect of the survey numbers or plot numbers as the case may be.
D. ASSESSMENT OF UN-ASSESSED LANDS.
19. Land which has not been assessed and which has been occupied or is proposed to be given out for agricultural purposes shall be assessed on the basis of rate adopted for lands of similar soil in the same or neighboring villages and the assessment so fixed shall be liable to revision at the next settlement of the Tehsil.
20. The assessment of land situated in an urban area, which has not been assessed and which has been occupied, shall be made in the manner prescribed in Chapter IV of these Rules.
21. Government land when vested in a local body unless exempted from assessment by the Chief Commissioner by order shall be assessed to land revenue at the rate of 3 paise per rupee on half of its free-hold market value if the land is used or is to be used for building purposes and/or is a source of income to the local body. In other cases, the assessment shall be made at the rate of Rs. 25/- per hectare.
Explanation :- For the purpose of this rule, “free-hold market value” means the price the land would fetch if it were sold free of rent or revenue in perpetuity.
CHAPTER III Revenue Survey and Settlement in Non-Urban Areas A. ENQUIRY INTO THE PROFITS OF AGRICULTURE
22. In order to enquire into the profits of agriculture in every Revenue Inspector’s Circle, one or more holdings may be selected for continuous examination. The holdings may be so distributed as to give at least one holding in each settlement group.