(8)The Board may, having regard to the elevation and topography, by general or special order, declare any areas to be hilly areas for the purposes of this section and such order shall not be questioned before any Court of law or any other authority.] [ Substituted by Act 16 of 1981, Section 6, for the proviso (w.e.f. 1.4.1982).][Explanation. - For the purposes of this section, an assessee having a leasehold or other right of occupancy in any land shall be deemed to own such land and where the assessee transfers such right, he shall be deemed to have sold or otherwise transferred such land.] [ Inserted by Act 25 of 1975, Section 5 (w.r.e.f. 1.4.1965).]
