Section 12(1) in Assam Land Revenue Re-Assessment Act, 1936
(1)If the total revenue assessed under this part on all the estates held by the same owner or set of co-owners within any [village] [Vide Assam Act XIV of 1957.] exceeds the former revenue on the same area and the revenue as thus enhanced exceeds Rs. [15] [Vide Assam Act XIV of 1957.] then subject as hereinafter provided,(a)in any case in which the enhancement exceeds 25 per cent but does not exceed 100 per cent of the old revenue, it shall be effected gradually by quinquennial increments each not exceeding 25 per cent of the old revenue;(b)in any case in which the enhahcement exceeds 100 per cent of the old revenue the case shall be referred to the [State] [Substituted for the word 'Provincial' by Adaptation of Laws and Order, 1950.] Government for orders.
