Section 54(4) in The Himachal Pradesh Land Revenue Act, 1953
(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 which is under fruit bearing orchards or under tea plantation] [Inserted by section 17(b)ibid.] or in which kuhls or other artificial 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 63 or in the case of an area which has been declared by notification to be 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 all areas shall be declared to be urban assessment circles within the limits of a municipal corporation, municipal committee, or notified area committee constituted by the Government under the law in force and the State Government may by notification declare any other suitable area to be an urban assessment circle] [Added by section 17(c)ibid.].
