90. Liability of all Land to Payment of Revenue or Rent.
(1)Subject to other provisions of this Act all land, to whatever purpose applied and wherever situate, is liable to the payment of revenue or rent to the State Government, except such land as has been wholly exempted from such liability by special grant of, or contract with, the State Government, or by the provisions of any land for the time being in force.(2)No length of occupation of any land nor any grant of land made by an estate-holder shall release such land from the liability to pay revenue or rent.(3)The State Government may exempt any land from the liability to such payment by means of a special grant or contract or in accordance with the provisions of any law for the time being in force.(3-A) The State Government may, by notification in the Official Gazette, exempt, whether prospectively or retrospectively, any land or class of land from the payment of rent or land revenue.(4)Revenue or rent may be assessed on land notwithstanding that such revenue or rent, by reason of its having been assigned, released, compounded for or redeemed, is not payable to the State Government.
