In this Act, unless there is something repugnant in the subject or context--
(1) “agricultural year” means the year commencing on the sixteenth day of June, or on such other date as the State Government may, by notification, appoint for any local area;
(2) “assessment circle” means a group of estates which in the opinion of the Financial Commissioner, to be recorded in an order in writing are sufficiently homogeneous to admit of a common set of rates being used as a general guide in calculating the land revenue to be assessed upon them;
1. Substituted for the figure ‘1953’ vide H. P. Act No. 12 of 1956.
2. Substituted for the words “the whole of Himachal Pradesh” vide A.O., 1973.
3. The Act came into force from. 1st March, 1955 vide Notification No. R.1-1/53, dated 17th February, 1955, published in the Rajpatra, Himachal Pradesh dated 26th February, 1956, pp. 69.
12 THE HIMACHAL PRADESH LAND REVENUE ACT, 1954
(3) “arrear of land revenue” means land revenue which remains un-paid after the date on which it becomes payable;
1[(4) “defaulter” means a person liable for an arrear of land revenue or any tax in lieu thereof and also includes-
(i) a person who is responsible as surety for the payment of the arrear; and
(ii) a Numbardar or any other person who has collected the land revenue or any tax in lieu thereof but has not deposited the same into the Government treasury;]
(5) “estate” means:-
(a) for which a separate record-of-rights has been made, or
(b) which has been separately assessed to land revenue, 2[XX] or
(c) which the State Government 3[or the Collector making or specially revising the record-of rights under section 33] may, by general rule or special order, declare to be an estate;
(6) “gazette” means the official gazette for Himachal Pradesh;
(7) “holding” means a share or portion of an estate held by one landowner or jointly by two or more land owners;
(8) “incumbrance” means a charge upon or claim against land arising out of private grant or a contract;
(9) “land-owner” does not include a tenant or an assignee of land revenue, but does include a person to whom a holding has been transferred, or an estate or holding has been let in farm, under this Act for the recovery of an arrear of land revenue or of a sum recoverable as such an arrear, and every other person not hereinbefore in this clause mentioned who is in possession of an estate or any share or portion thereof, or in the enjoyment of any part of the profits of an estate;
(10) “land-revenue” includes assigned land revenue and any sum payable in respect of land, by way of quit-rent or commutation for service, to the State or to a person to whom the State has assigned the right to receive the payment;
(11) “legal practitioner” means any legal practitioner within the meaning of the Legal Practitioners Act, 1879 (18 of 1879), 4[and the Advocates Act, 1961];
1. Clause (4) substituted vide H.P. Act No. 3 of 1996.
2. The words and signs “or would have been so assessed if the land revenue has not been released, compounded for or redeemed” deleted vide Act No. 15 of 2000.
3. Added vide H.P. Act No. 3 of 1996, effective from 23rd September, 1976.
4. Added vide H.P. Act No. 21 of 1976.
THE HIMACHAL PRADESH LAND REVENUE ACT, 1954 13 1[(12) “net assets” of an estate or group of estates means the estimated average annual surplus produce of such estate or group of estates remaining after deduction of the ordinary expenses of cultivation as ascertained or estimated;
Explanation.- Ordinary expenses of cultivation include payments, if any, which the land-owner customarily bears whether in kind or in cash either in whole or in part in respect of,-
(i) water rates;
(ii) maintenance of means of irrigation;
(iii) maintenance of embankments;
(iv) Supply of seed;
(v) supply of manure;
(vi) improved implements of husbandry;
(vii) concessions with regard to fodder;
(viii) special abatements made for fallows or bad harvests;
(ix) cost of collection of rent;
(x) allowance for shortage in collection of rent;
(xi) interest charges payable in respect of advances made in cash, free of interest, to tenants for the purpose of cultivation; and
(xii) wages or customary dues paid to artisans or menials whose products or labour are utilised for the purposes of cultivation and harvesting, and the share that would be retainable by a tenant if the land were let to a nonoccupancy tenant payment rent, whether in cash or in kind, at the normal rate actually prevalent in the estate or group of estates.]
2[(12-A) “net letting value” of a site put to non-agricultural use means the estimated annual rent of the site remaining after deduction of -
(i) fair remuneration for the capital invested on building or machinery or both after deducting the depreciation on their value;
(ii) house-tax, property-tax; and
(iii) maintenance charges, not exceeding one month’s gross rent, as ascertained or estimated in the manner prescribed.
1. Clause (12) deleted vide H.P. Act No. 15 of 2000 again inserted vide H.P. Act No.
1 of 2004.
2. Section 12-A inserted vide H.P. Act No. 21 of 1976.
14 THE HIMACHAL PRADESH LAND REVENUE ACT, 1954
Explanation:-Where no reliable data regarding the cost of buildings and machinery on a site is forthcoming or is otherwise not available, valuation and depreciation shall be based on the standards of the Public Works Department of Himachal Pradesh];
(13) “notification” means a notification published by authority of the State Government in the official gazette;
(14) “pay” with its grammatical variations and cognate expressions, includes when used with reference to rent, “deliver” and “render” with their grammatical variation and cognate expressions;
1[(14-A) “prescribed” means prescribed by rules made under this Act;]
(15) “rates and cesses” means rates and cesses which are primarily payable by land-owners, and includes:-
(a) The local rate, if any, payable under the law in force in the State and any fee payable to local bodies including the Panchayats formed under 2[the Himachal Pradesh Panchayati Raj Act, 1968 (19 of 1970)] for the use of, or all benefits derived from the following works:-
(i) the construction and repair of embankments and the supply storage and control of water for agricultural purposes;
(ii) the preservation and reclamation of soil and the drainage and reclamation of swamps;
(b) Village officers cesses; and
(c) Sums payable on account of village expenses;
(16) “rent”, “tenant”, “landlord” and “tenancy” have the meanings, respectively, assigned to those words in the 3[Himachal Pradesh Tenancy and Land Reforms Act, 1972 (8 of 1974)];
4[(17) “Revenue Officer” in any provision of this Act, means a Revenue Officer having authority under this Act to discharge the functions of a Revenue Officer under that provision;]
1. Clause 14-A inserted vide H.P. Act No. 15 of 2000.
2. Substituted for the words “The Himachal Pradesh Panchayati Raj Act,” vide H.P.
Act No. 21 of 1976.
3. Substituted vide H.P. Act No. 8 of 1974 for the words and figures “ the Himachal Pradesh Abolition of Big Landed Estates and Land Reforms Act, 1953” as substituted for the words Punjab Tenancy Act as applied by H.P. Act No. 1953.
4. Clause 17 substituted vide H.P. Act No. 15 of 2000 again substituted vide H.P. Act No. 1 of 2004.
THE HIMACHAL PRADESH LAND REVENUE ACT, 1954 15 1[(18) “sub-estate” means a sub-division of an estate by whatever name called like a taraf, patti, up-mohal, pana, thok, thula and shall form the part of that estate;]
(19) “survey-mark” includes boundary-mark;
(20) “village-cess” includes any cess, contribution or due which is customarily leviable within an estate and is neither a payment for the use of private property or for personal service nor imposed by or under any enactment for the time being in force;
(21) “village-officer” means a Numberdar, Patwari and any other officer so appointed by the State Government.