80. All land liable to pay land revenue, unless specially exempted.
- All land, whether applied to agricultural or other purposes and wherever situate, is liable to the payment of land revenue to the State Government according to the provisions of this Act, except such as may be wholly exempted under the provisions of any special contract with the Government or any provision of this Act or any other law for the time being in force.[Provided that the State Government may, by notification or order and subject to such conditions if any, as may be specified therein, for reasons to be recorded in writing, exempt either prospectively or retrospectively any class of lands in any area or areas or any part thereof from the payment of land revenue.] [Proviso inserted by Act 10 of 1985 w.e.f. 1.4.1964.]
