Section 54(3) in The Himachal Pradesh Land Revenue Act, 1953
(3)Subject to the provisions of sub-section (4) the average rate of incidence on the cultivated area of the land-revenue imposed under the provisions of sub-section (1) on any assessment circle forming part of any area in respect of which a notification has been issued under sub-section (2) of section 52 shall not exceed the rate of incidence of the land-revenue imposed at the last previous assessment by more than [one-third] [Substituted for words 'one fourth' and 'two-third' respectively, by section 17(a) of H.P. Act 21 of 1976]: provided that the rate of incidence of the assessment imposed on any estate shall not exceed the rate of incidence of the last previous assessment on that estate by more than [three-fourth] [Substituted for words 'one fourth' and 'two-third' respectively, by section 17(a) of H.P. Act 21 of 1976].
