(l) There shall be levied for each revenue year, a development tax on each holding used for the purpose of agriculture, which is not . less than 4.046 hectare in the dry land, 3.035 hectare in seasonal irrigated .
land and 2.023 hectare in the perennial irrigated .land and which shall be . . ....
payable by land holder and Government le,ssee in respect of land held by him in the Gram Panchayat area of the Block:
Provided that no development tax shall be payable in respect of a holding, the, land revenue in respect whereof, imrriediately before .the enforcement of these rules",did not exceed fiverupees.
(2) For assessing the land under agriculture area, one hectare of perennial irrigated land shall be equal to 2 hectare of dry land and one hectare of seasonally irrigated land shall be recknowed to 1 1/2 hectare of __dry.land. . ... . ... ._ __._._ _' .. _ __.
Explanation.-For the purpose of this rule holding shall mean the entire land held by a person ,in the Janpad Panchayat area notwithstanding the fact that any portion thereof is separately assessed to land revenue .
. (3)Jhe development tax shall be in addition to the land revenue or rent or cess or tax payable to the State Government or Panchayat on such land . under the Madhya Pradesh Land Revenue\Code, 1959 (No.20 of 1959) or . under Section 74 or the Act or any other en~ctment for the time being in force, and shall be payable and collected separately in the same manner as land revenue. ' . '. . .
Explanation.-In this rule expression 'Tennure holder"Govemment lessee' and 'Land revenue' and 'rent' shall have the same meaning assigned to the these expressions in the Land Revenue Code, 1959 (No.20 of.1959) and the word 'Cess' shall have the same meaniI;1gas is assigned to this expression in Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (No.1 of 1994).
R.7 JAN. P.4N. (... DEVLOP. TAX ON AGRI. LAND) RULES; 1999 (PR)835