(1) The settlement officer shall calculate the assessment on each holding in accordance with the revenue-rates confirmed and finally publish under section 30 and such assessment shall · be the fair assessment.
(2) The settlement officer shall have the power to make fair assessment on all lands whatsoever to which the revenue-survey extends, whether such lands are held with liability to pay full land revenue or land revenue at concessional rates or are held revenue free.
(3) The fair assessment of all lands shall be calculated in accordance with rules made in this behalf and having regard to the following principles, namely:-
(a) no regard shall be had to any claim to hold land on privileged terms ;
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(b) regard shall be had in the case of agricultural land to the profits of agriculture, to the consideration paid for leases, to the market prices of land and to the principal monies on mortgages, and in the case of non-agricultural land, to the value of the land for the purpose for which it is held ;
( c) where any improvement has been effected any time in any holding held for the purpose of agriculture by or at the expense of the holder thereof, the fair assessment of such holding shall be fixed as if the improvement had not been made.
Additional assessment for water advantages.
35 . Notwithstanding anything contained in this chapter, the Government may direct that any land in respect of which the rate of revenue has been determined shall be liable to be assessed to additional land revenue during the term of the settlement for additional advantages accruing to it from water received on account of irrigation works or improvements in existing irrigation works completed after the table of revenue-rates came into force and not effected by or at the expense of the holder of the land.
Continuance of survey operations and ratesjn force at The commencement of the Act
36. Notwithstanding anything contained in this Chapter, all survey operations commenced under any law, executive or procedural instructions for the time being in force and continuing at the commencement of this Act shall be deemed to have been commenced and to be continuing under the provisions of this chapter, and all revenue-rates in force at such commencement shall be deemed to have been determined and introduced in accordance with the provisions of this chapter and shall remain in force until the introduction of revised revenue-rates and such revised revenue rates may be introduced at any time, notwithstanding anything contained in section 32.
Power of Deputy Commissioner to correct errors etc.