Section 48(3) in The Punjab Land Revenue Act, 1887
(3)Land may be assessed to land-revenuenotwithstanding that that revenue, by reason of its having been [exempted by virtue of the provisions of sub-section (1A)] [The words 'exempted by virtue of the provisions of sub-section (1-A)' inserted by Punjab Act No. 1 of 1968, section 2 and shall be deemed to have been inserted with effect from Rabi of Agricultural year 1966-67.], assigned, released, compounded for or redeemed is not payable to the Government.
