Section 49(1) in The Himachal Pradesh Land Revenue Act, 1953
(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.]
