(1) With effect from Rabi harvest of the agricultural year, 1973-74 and notwithstanding anything to the contrary contained in the Punjab Land Revenue Act, 1887 (Act No. 17 of 1887) or the Himachal Pradesh Land Revenue Act, 1954 (Act No. 6 of 1954), every landowner who pays land revenue shall be liable to pay surcharge thereon to the extent of,-
(a) in the areas where land settlements have not been done during the last 40 years,-
(i) on land revenue upto rupees fifteen 50 per cent
(ii) on land revenue upto rupees twenty-fiveon first rupees fifteen .. ..
on next rupees ten. .. ..
50 per cent 75 per cent
(iii) on land revenue up to rupees fiftyon first rupees fifteen. .. ..
on next rupees ten .. ..
on next rupees twenty-five .. ..
50 per cent 75 per cent 100 per cent
(iv) on land revenue exceeding rupees fiftyon first rupees fifteen .. ..
on next rupees ten .. ..
on next rupees twenty-five .. ..
on the remaining amount .. ..
50 per cent 75 per cent 100 per cent 125 per cent;
(b) in the areas where land settlements have been conducted during the last 40 years;-
(i) on land revenue upto .. ..
rupees fifteen
(ii) on land revenue upto rupees twenty-five- 25 per cent on first rupees fifteen .. .. 25 per cent THE HIMACHAL PRADESH LAND REVENUE (SURCHARGE) ACT, 1974 3 on next rupees ten .. .. 50 per cent
(iii) on land revenue up to rupees fiftyon first rupees fifteen .. ..
on next rupees ten .. ..
on next rupees twenty-five .. ..
25 per cent 50 per cent 75 per cent
(iv) on land revenue exceeding rupees fiftyon first rupees fifteen .. ..
on next rupees ten .. ..
on next rupees twenty-five.. ..
on the remaining amount .. ..
25 per cent 50 per cent 75 per cent 100 per cent.
(2) If in a district or any part thereof, the land revenue is reassessed as a result of settlement in such a district or a part thereof after the commencement of this Act, then the rates of surcharge prescribed in clause (b) of sub-section (1) of this section shall apply to such a district or any part thereof, as the case may be, from such harvest of the agricultural year as may be notified by the State Government in this behalf in the Official Gazette:
Provided that the levy of surcharge shall not have the effect of adding to the value of any Jagir or any assignment of land revenue.
(3) Where the land revenue is remitted or suspended, the surcharge payable under this Act shall be remitted or remain suspended, as the case may be.