Section 13(iii) in Assam Land Revenue Re-Assessment Act, 1936
(iii)[ that, if, after the expiry of every fifteen years, the average level of prices of Agricultural produce for the last fifteen years has, in the opinion of the State Government changed by more than 25 per cent from the average price level of the period of fifteen years preceding the last fifteen years, then the assessment may be revised at any time after the expiration of the last fifteen years by increasing or reducing the assessment according to as the prices rise or fall, in the manner set out below :-] [Vide Assam Act XIV of 1957.]
