100. [ Fixation of fair assessment at the time of revision. [Substituted by C.G. Act No. 32 of 2013, dated 16.8.2013.]
- In case of lands, which are being assessed for a purpose with reference to which they were assessed immediately before the revision, the assessment so arrived at exceeds, in case of agricultural land one and half times the land revenue or rent and in the case of other lands-six times the land revenue or rent payable immediately before the revision the assessment shall be fixed at one and a half-times such land revenue or rent in the case of agricultural land and at six times such land revenue or rent in the case of other lands:Provided that, where an improvement has been effected at any time in any holding held for the purpose of agriculture by or at the expense of the holder thereof, the assessment of such holding shall be fixed as if the improvement had not been made.]
