Section 20(3) in Assam Land Revenue Re-Assessment Act, 1936
(3)When the old revenue is less than Rs. [15] [Vide Assam Act XIV of 1957.] and the enhanced revenue exceeds Rs. [15] [Vide Assam Act XIV of 1957.] the old revenue shall he taken to be Rs. [15] [Vide Assam Act XIV of 1957.] for the purpose of applying sub-section (2).
