Notwithstanding anything contained in any contract or in any law for the time being in force, the provisions of this Act, shall apply to all non-agricultural tenancies whether created before or after the date on which this Act comes into force:
(t) Provided that the provisions of this Act shall not apply to :—
(a) Government land held under an ‘annual’ or ‘short lease’ as defined in the rules made under the Assam Land and Revenue Regulation, 1886 (Regulation I of 1886.) ; or (Z>) Land held by the Government of India or by any Local Authority or by the State Government, or
(c) any holding which contains one or more buildings owned by the landlord and which has been let out to any person, or
(d) Land used for residence of the landlord or reserved for being used for such purpose in its vicinity and let out to persons or let out in lieu of service or merely in consideration of relationship or affection:
(ii) Provided further that nothing in this Act shall affect the perma nent, heritable and transferable rights acquired under any existing law or contract or otherwise or the rights of the Government as against the landlord and the tenant.