(2)Notwithstanding anything contained in sub-section (1), where a landholder or other person liable to pay basic tax proves to the satisfaction of the prescribed authority that the gross income from any land was less than five times the basic tax on such land per acre per annum, the basic tax payable on such land shall be at a rate fixed by the prescribed authority calculated at one-firth of the gross income from such land:Provided that pending the fixation of the rate at which basic tax is payable on any land under this sub-section, the landholder shall be liable to pay basic tax on such land at the rate of specified in sub-section (1) as may be applicable to such land[***] and, on fixation of the rate of basic tax, the excess tax, if any, paid or collected, shall be refunded to the person entitled thereto:Provided further that the Government may, having regard to the potential productivity of any land used principally for growing-(a)coconut, arecanut, pepper, tea; coffee, rubber, cardamom or cashew; or(b)any other special crop, plant or tree that may be specified by the Government by notification in the Gazette, levy and collect basic tax at the rate of at the rate *** specified in sub-section (1) as may be applicable to such land, not withstanding the fact that such crops, plants or trees had not begun to yield or bear and that for the time being no income was made from that land or that the income made was less than five times the basic tax per are per annum on such land.Explanation 1. - For the purposes of this section 'gross income' with reference to any land shall mean the gross income actually made from the land or the gross income that could be made from the land with due diligence, whichever is higher.Explanation 2. - Lands comprised in the same survey or sub-division number and held by the same landholder shall be treated as a single unit for calculating the gross income for the purposes of this section.Explanation 3. - For the purposes of calculating the gross income in money from any land the cash value of the produce from the land shall be commuted into money at the average market rate of such produce for six years immediately preceding the commencement of this Act.
