Section 51(3) in The Punjab Land Revenue Act, 1887
(3)[ Subject to the provisions of sub-section (4) the average rate of incident 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)] [Sub-sections (3) and (4) were added by Punjab Act 3 of 1928, Section 7.] of section 49 shall not exceed the rate of incidence of the land-revenue imposed at the last previous assessment by more than one-fourth 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 two-thirds.
