Section 49 in The Himachal Pradesh Land Revenue Act, 1953
49. Assessment of land revenue.
(1)All land to whatever purpose applied and wherever situate, is liable to the payment of land-revenue to the State Government except such land as has been wholly exempted from that liability by special contract with the State Government or by the provision of any law for the time being in force and such land as is included in the village site.[Explanation. - For the purpose of this sub-section the expression village site" shall have the same meaning as is assigned to the expression "site-of village" in section 5] [Added by section 15 ibid.](2)Land-revenue shall be assessed in cash.(3)Land may be assessed to land-revenue notwithstanding that that revenue by reason of its having been assigned, released, compounded for or redeemed, is not payable to the State Government.(4)Land-revenue may be assessed -(a)as a fixed annual charge payable in a lump sum or by instalments;(b)in the form of prescribed rates per acre or other unit of area applicable to the area recorded as shown, matured or cultivated during-any harvest or during any year.
