Section 30(2) in The Himachal Pradesh Land Revenue Act, 1953
(2)"Annual value" in sub-section (1) means: -(a)double the land-revenue for the time being assessed on any land, whether the assessment is leviable or not; or(b)where the land-revenue has been permanently assessed or has been wholly or in part compounded for or redeemed, double the amount which, but for such permanent assessment, composition or redemption, would have been leviable; or(c)where no land-revenue has been assessed, double the amount which would have been assessed, if the average village rate had been applied:Provided that, in any tract in which, under the settlement for the time being in force, the improvement of the land owing to kuhl or other artificial irrigation has been excluded from account in assessing the land-revenue, and a rate has been imposed in respect of such improvement, that rate shall be added to the land-revenue for the purpose of computing the annual value.
