Section 61(1)(a) in The Punjab Land Revenue Act, 1887
(a)the [State Government] [Substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.], [-] [The words 'with the previous sanction of the Governor-General in Council' were omitted by the Devolution Act, 1920 (38 of 1920), Section 2.] may by notification declare that in any estate a holding or its owner shall not be liable for any part of the land-revenue for the time being assessed on the estate except that part which is payable in respect of the holding; and