(1)Subject to the provisions of sub-section (2) of section 7, the basic tax charged and levied under section 5 shall be at the rate of one rupee in Panchayat areas, two rupees in Town Panchayats and Municipal Council areas and four rupees in Municipal Corporation areas, per Are per annum:Provided that, where the aggregate extent of land held by a land holder does not exceed twenty ares in a Panchayat area, six ares in a Town Panchayat or Municipal Council area and to ares in a Municipal Corporation area the basic tax charged and levied on such land shall be at the rate of fifty paise in the Panchayat area, one rupee in the Town Panchayat and Municipal Council area and two rupees in the Corporation area, per Are per annum.Provided that the rate of basic tax for every financial year commencing with the financial year 1983-84 shall, subject to the provisions of sub-section (2) and section 7, be twenty rupees per hectare per annum:Provided further that the preceding proviso shall not apply in respect of lands held by a landholder if the aggregate extent of land held by him in the State is less than one hectare.;
