Section 51 in The Himachal Pradesh Land Revenue Act, 1953
51. Limit of assessment.
- If the land-revenue is assessed as a fixed annual charge the amount thereof, and if it is assessed in the form of prescribed rate, the average amount which, according to an estimate in writing approved by the State Government will be leviable annually shall not, in the case of any assessment circle exceed one-fourth of the estimated money value of the net assets of such assessment circle or in the case of special assessment on a category and class of sites of land put to non-agricultural use in an assessment circle or part thereof-(a)exceed one-fourth the estimated average net letting value; or(b)exceed two to four per cent of the average market value; or(c)in the case of sites lying vacant and out of use, exceed one per cent of the average market value:Provided that nothing contained in this section shall effect any assessment in force at the time of the commencement of this Act] [Substituted by section 3 of H.P. Act 21 of 1976.]General Assessments
