Section 51(4) in The Punjab Land Revenue Act, 1887
(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 in which canal 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 59] [Substituted for the words 'or of which the last previous assessment was made under the provisions of clause (b) of sub-section (1) of section 59 or in the case of land in which canal irrigation has been introduced after the date of the orders passed under the provisions of sub-section (I) of sections 51 at the last previous assessment' by Punjab Act 6 of 1934, Section 4.] or in the case of an area which has been declared by notification to be an 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 no area shall be declared to be an urban assessment circle unless it is included within the limits of a municipally or of an area in respect of which a notification has been issued under section 241 of the Punjab Municipal Act, 1911, or of an area declared to be a small town under the provisions of the Punjab Small Towns Act, 1921].
