Section 20 in Assam Land Revenue Re-Assessment Act, 1936
20. Graduated enhancement of revenue on agricultural land and residential sites.
(1)The provisions of section 12 shall apply to agricultural land.(2)If the total revenue assessed on all the residential writes held by the same owner or set of co-owners within a town exceeds the former revenue on the same area and the enhancement shall be effected gradually by triennial Increments each not exceeding 25 per cent of the total enhancement.[Provided that in any case in which the enhancement exceeds 400 per cent of the old revenue, the case shall be referred to the State Government for order.] [Vide Assam Act XIV of 1957.]revenue as thus enhanced exceeds Rs. 15, then the(3)When the old revenue is less than Rs. [15] [Vide Assam Act XIV of 1957.] and the enhanced revenue exceeds Rs. [15] [Vide Assam Act XIV of 1957.] the old revenue shall he taken to be Rs. [15] [Vide Assam Act XIV of 1957.] for the purpose of applying sub-section (2).
