(1) After consideration of the proposals submitted by the Revenue Officer under the provisions of section 53 the State Government shall pass such order as it may deem fit, 1[, subject to the provisions of sub-sections (3) and (4)] and on the receipt of such order the Revenue Officer shall make an order determining the assessment proper for each estate concerned and shall announce it in such manner as the State Government may by rule prescribe.
(2) At the time of announcing the assessment the Revenue Officer shall also declare the date from which it is to take effect and, subject to the other provisions of this Act, it shall take effect accordingly.
2[(3) Subject to the provisions of sub-section (4), the average rate of incidence on the cultivated area of the land-revenue imposed under the provisions of sub-section (1) on any assessment circle forming part of any area in respect of which a notification has been issued under sub-section (2) of section 52 shall not exceed the rate of incidence of the land revenue imposed at the last previous assessment by more than one-third:
Provided that the rate of incidence of the assessment imposed on any estate shall not the rate of incidence of the last previous assessment on that estate by more than three-fourth.
(4) the provisions of sub-section (3) shall not be applicable in the case of Land,-
(a) which has not previously been assessed to land revenue; or
(b) which is under fruit bearing orchards; or
(c) which is under tea plantation; or
(d) in which kuhls or other artificial irrigation has been introduced after the date of the orders passed under the provisions of sub-section (1) at the last previous assessment;
or
(e) whose last previous assessment was made under the provisions of clause(b) of sub-section (1) of section 63; or
(f) which has been declared by notification to be urban assessment circle:
1. The words and sign “subject to the provisions of sub-sections (3) and (4),” deleted vide H.P. Act No. 15 of 2000 again inserted vide H.P. Act No. 1 of 2004.
2. Sub-sections (3) and (4) amended vide H.P. Act No. 21 of 1976, 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 35
Provided that for the purpose of calculating the increase in the incidence of the land revenue for the purpose of sub-section (3), all such land shall be excluded from calculation:
Provided further that all areas falling within the limits of a Municipal Corporation, Municipal Council, or Nagar Panchayat shall be declared as urban assessment circles and the State Government may by notification declare any other suitable area to be an urban assessment circle.]