(1) Special assessments may be made by Revenue Officers in the following cases, namely:-
(a) when land revenue which has been released or assigned is resumed;
(b) when lands are sold, leased or granted by the State;
(c) when the assessment of any land has been annulled or the land-owner has refused to be liable therefor, and the term for which the land was to be managed by the Collector or his agent or let in farm has expired;
(d) when assessments of land revenue require revision in consequence of the action of water or sand or of calamity of season or from any other cause;
(e) when revenue due to the State on account of pasture or other natural products of land, or on account of mills, fisheries or natural products of water or on account of other rights described in section 42 or section 43, has not been included in an assessment made under the foregoing provisions of this Chapter;
2[(f) when assessment of land revenue requires revision in consequence of the land being put to a use different from that for which an assessment is in force; and
(g) when the land has been put to use for non-agricultural purposes such as brick-kilns, factories, cinemas, shops,
1. The proviso added vide H.P. Act No. 12 of 1956 and deleted vide H.P. Act No. 21 of 1976.
2. Added vide H.P. Act No. 21 of 1976.
38 THE HIMACHAL PRADESH LAND REVENUE ACT, 1954 hotels, houses, landing grounds and other similar purposes, whether or not already assessed to land revenue:
Provided that in case of clauses (f) and (g) any use of land for purposes of an orchard or for pasture or the use of houses on such land occupied for agricultural purposes or for purposes subservient to agriculture or small-scale cottage industries or for any public, charitable or religious purposes shall not be considered as a use different from that for which an assessment is in force or for non-agricultural purposes:
Provided further that in case of clauses (f) and (g) residential houses, in occupation of the owners, with an annual rental value not exceeding eight hundred rupees shall not be liable to special assessment.]
(2) The Financial Commissioner may confirm any assessment made under this section.
(3) The foregoing provisions of this Chapter with respect to general assessments shall, subject to such modifications thereof as the Financial Commissioner may prescribe by executive instructions issued under the provisions of section 67 regulate the procedure of Revenue Officers making special assessments.