Section 264 in The U.P. Zamindari Abolition and Land Reforms Act, 1950
264. Principles of assessment of land revenue.
(1)In assessing the revenue payable for a holding in an assessment circle, the Settlement Officer shall have regard to the estimated average surplus produce of such holding remaining after deducting the ordinary expenses of cultivation as ascertained or estimated in such manner as may be prescribed and the revenue shall be such percentage of the surplus produce as may be fixed by a resolution of the Uttar Pradesh Legislature passed after considering the recommendation of the State Government, which shall be laid before the Legislature at any time after the expiry of one month of their publication in the Gazette and in the assessment circle in such other, manner as may be prescribed.(2)The percentage of revenue to the surplus produce shall vary according to a graduated scale prescribed by the State Government being largest on holdings with the highest surplus produce and smallest on holdings with the lowest surplus produce.[* * *] [Sub-section (3) omitted by U.P. Act No. 35 of 1976.]
