Section 48(1A) in The Punjab Land Revenue Act, 1887
(1A)[] [Sub-sections (1-A) and (1-B) added by Punjab Act No. 1 of 1968, section 2 and shall be deemed to have been added with effect from Rabi of Agricultural year 1966-67.]. Notwithstanding anything in sub-section (1), land held by any person whether as a sole landowner or as a co-landowner in one or more holdings, or as a sole landowner and as a co-landowner in one or more holdings on any estate shall be exempted from the liability to the payment of land revenue, if -(i)the area of such land together with the area of land, if any, held by such person whether as a sole landowner as a co-landowner in one or more holdings, in any other estate in the State of Punjab [-] [The words or outside it omitted by Punjab Act 10 of 1969, section 2 and shall always be deemed to have been omitted.], does not exceed five standard acres ; and(ii)such person furnishes such particulars of all the land held by him in the State of Punjab [-] [The words or outside it omitted by Punjab Act 10 of 1969, section 2 and shall always be deemed to have been omitted.], in such form, and manner and at such time and to such authority (hereinafter in this section referred to as the 'prescribed authority') as may be prescribed by rules made under section 64.[Explanation 1. - In the case of a Hindu undivided family, the land owned by such family shall, for the purposes of sub-section (1-A), be deemed to be the land of the landowner in whose name it is entered in the record-of-rights.] [explanation to sub-section (1-A) renumbered as Explanation 1 by Punjab Act No. 10 of 1969, section 2.][Explanation 2. - The expression, 'standard acre' in respect of the holding in such territories of the erstwhile State of Patiala and East Punjab States Union as now form part of the State of Punjab, shall have the meaning assigned to it in the Pepsu Tenancy and Agricultural Land Act, 1955, and in respect of the holdings other than those referred to above, the said expression shall have the meaning assigned to it in the Punjab Security of Land Tenures Act, 1953.] [Explanation 2 added by Punjab Act 10 of 1969, section 2 and shall always be deemed to have been added.]
