Section 24 in Jammu and Kashmir Land Revenue Act, 1996
24. Surcharge.
- There shall be levied and paid to the Government a surcharge at the rate of Rs. 2 per Kanal on the land used for -(a)cultivation of saffron; or(b)production of fruits or fruit plants ; or(c)Production of vegetable or vegetable seeds.Provided that no surcharge shall be levied on the land-(a)used in the production of vegetables not exceeding one Kanal in area;(b)used for the production of potatoes in specified areas;(c)under fruit trees not bearing fruit so long as such fruit trees do not bear fruits;(d)used for the production of saffron during the period bulbs stop to yield any crop or the land is lying fallow.
