- [(1) After consideration of the proposals submitted by the Revenue-officer under the provisions of section 50, the [State Government], shall pass such orders as it may deem fit, subject to the provisions of sub-sections (3) and (4), and on the receipt of such orders the Revenue-officer shall make an order determining the assessment proper for each estate concerned and shall announce it in such manner as the [State Government] [Substituted by Punjab Act 3 of, 1928.] may by rule prescribe.](2)At the time of announcing the assessment [the Revenue-officer] [Substituted by Punjab Act 3 of 1928, the word 'he'.] shall also declare the date from which it is to take effect, and subject to the other provisions of this Act, it shall take effect accordingly.(3)[ Subject to the provisions of sub-section (4) the average rate of incident on the cultivated area of the land-revenue imposed under the provisions of sub-section (1) on any assessment circle forming part of any area in respect of which a notification has been issued under sub-section [(2)] [Sub-sections (3) and (4) were added by Punjab Act 3 of 1928, Section 7.] of section 49 shall not exceed the rate of incidence of the land-revenue imposed at the last previous assessment by more than one-fourth provided that the rate of incidence of the assessment imposed on any estate shall not exceed the rate of incidence of the last previous assessment on that estate by more than two-thirds.(4)The provisions of sub-section (3) shall not be applicable in the case of land which has not previously been assessed to land-revenue [or in which canal irrigation has been introduced after the date of the orders passed under the provisions of sub-section (1) at the last previous assessment, or in the case of the land of which the last previous assessment was made under the provisions of clause (b) of sub-section (1) of section 59] [Substituted for the words 'or of which the last previous assessment was made under the provisions of clause (b) of sub-section (1) of section 59 or in the case of land in which canal irrigation has been introduced after the date of the orders passed under the provisions of sub-section (I) of sections 51 at the last previous assessment' by Punjab Act 6 of 1934, Section 4.] or in the case of an area which has been declared by notification to be an urban assessment circle and for the purpose of calculating the increase in the incidence of the land-revenue for the purpose of sub-section (3), all such land shall be excluded from calculation :Provided that no area shall be declared to be an urban assessment circle unless it is included within the limits of a municipally or of an area in respect of which a notification has been issued under section 241 of the Punjab Municipal Act, 1911, or of an area declared to be a small town under the provisions of the Punjab Small Towns Act, 1921].
