Section 20(2) in Assam Land Revenue Re-Assessment Act, 1936
(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
