58A. Certain land to be exempted from payment of land revenue.
- Notwithstanding anything contained in this Code, no land revenue shall be payable in respect of an uneconomic holding used exclusively for the purpose of agriculture.Explanation I. - For the purpose of this section,-(a)'uneconomic holding' shall mean a holding the extent of which is not more than 5 acres;(b)'holding' shall mean the entire land held by a person in the State, notwithstanding the fact that any portion thereof is separately assessed to land revenue; and(c)'land revenue' shall not include moneys payable to the State Government for land by way of premium, rent or lease moneys in respect of land leased out for a period of less than five years or quit-rent.Explanation II. - For the purpose of clause (b) of Explanation I "entire land held by a person in the State" shall mean-(a)the entire land held by a person in the State individually and shall include-(i)where land is held by such person jointly with one or more persons, so much portion of the land as falls to his share; and(ii)land held by such person as Bhoodan holder under the Chhattisgarh Bhoodan Yagna Act, 1968 (28 of 1968); and(b)where land is held by a person jointly with one or more persons, the single holding so jointly held.
