(1) All lands, to whatever purpose applied, are liable to payment of land revenue to the Government.
(2) The Government may exempt any land from the liability to such payment by means of special grant or contract or in accordance with the rules made under this Act.
Alluvial Land
14. All alluvial lands, newly formed islands, or abandoned river beds, which vest under any law for the time being in force in any holder of land shall be subject in respect of liability to land revenue to the same privileges, conditions and restrictions as are applicable to the original holding by virtue of which such lands, islands or river beds vests in the said holder, but no revenue shall be leviable in respect of any such lands, islands or river beds unless the area of the same exceeds 5 (five )acre.
Land Revenue in case of diluvion.
15. Every holder of land paying land revenue in respect thereof shall be entitled subject to such rules as may be made in this behalf, to a decrease of assessment if any portion thereof, not being less than one acre in extent, is lost by diluvion.
Assessment of land to land revenue.