(i) in the area in which the land is situated has an assessment rate for the land used for that purpose as confirmed by the 1[State Government] under sub-section (1) of section 34, then in accordance with such revenue rate;
(ii) if there be no revenue rate in force as aforesaid then the Collector may assess the revenue at a rate not exceeding 3% of the value of such land.
25. In fixing the actual assessment of a plot of land, the area thereof measuring less than 2[0005 hectares shall be taken to be .0005 hectare.]
1&2 Substituted by the North-Eastern Areas (Reorganization) (Tripura) Adaptation of laws Order, 1973 * Deleted by 13th Amendment dated 29th January, 1981.
1. Substituted by the North-Eastern Area (Reorganization) (Tripura) Adaptation of laws Order, 1973.
2. Substituted by T.L.R. & L.R. (6th Amendment) Rules, 1961.
5 Remission of suspension of land revenue Remission when to be allowed Relief in widespread calamities Relief in local calamities Relief in case of orders, by court etc.
26. Remission or suspension of land revenue may be granted—
(a) in the event of failure of crops due do—
(b) widespread calamities such s famine, draught, etc.;
(c) local calamities such as hail, floods, locusts and similar visitation; and
(d) in case in which crops could not be grown in any area in consequence of an order made under any law by a competent authority.
27. Ordinarily relief shall take the form of suspension of revenue. Remission may be granted if later conditions justify such course.
28. (1) In cases of wider spread calamities, the degree of relief shall be the same in each village or homogeneous tract, and no attempt shall be made to differentiate between the circumstances of individuals.
(2) Relief shall be calculated according to A Scale or B Scale according to the previous revenue history of the tract. A Scale shall be used in village whose revenue history in normal and B Scale in those which have suffered from recent crop failures.
A Scale State of Crop Degree of relief
(1) (2) 40 percent or above NIL Less than 40 percent but Not less than 25 percent but not Half less than 25 percent Less than 25 per cent Full B Scale 50 percent or above Les than 50 percent but Nil not less than 40 percent Less than 40 per cent Full In calculation the percentage of out-turn for each village, any shortage in the cropped area as compared with the estimated normal shall be taken into consideration.