Section 12 in Assam Land Revenue Re-Assessment Act, 1936
12. Graduated enhancement.
(1)If the total revenue assessed under this part on all the estates held by the same owner or set of co-owners within any [village] [Vide Assam Act XIV of 1957.] exceeds the former revenue on the same area and the revenue as thus enhanced exceeds Rs. [15] [Vide Assam Act XIV of 1957.] then subject as hereinafter provided,(a)in any case in which the enhancement exceeds 25 per cent but does not exceed 100 per cent of the old revenue, it shall be effected gradually by quinquennial increments each not exceeding 25 per cent of the old revenue;(b)in any case in which the enhahcement exceeds 100 per cent of the old revenue the case shall be referred to the [State] [Substituted for the word 'Provincial' by Adaptation of Laws and Order, 1950.] Government for orders.(2)When the old revenue is less than Rs. [15] [Vide Assam Act XIV of 1957.] and the enhanced revenue exceeds Rs. [15] [Vide Assam Act XIV of 1957.] the old revenue shall be taken to be Rs. [15] [Vide Assam Act XIV of 1957.] for the purpose of applying sub-section (1).(3)It shall be the duty of the Settlement Officer, at the time of offering settlement, to endeavour to give effect to the concession mentioned in sub-section (1), and in case of ommission, it shall be opened to the settlement-holder to apply for it to the Settlement Officer within one year of the offer of settlement.[Provided that the concession mentioned in the sub-section (1) above shall not be available for any land which, in the opinion of the State Government had, immediately before the settlement, been held on concessional terms or settled or used for special cultivation.] [Vide Assam Act XIV of 1957.]
