163. Additional provision for assessment of Chahi holdings.
(1)When assessing rent under section 157 for the assessable area of Chahi (well irrigated) holding in the manner specified in sections 159 to 162, regard shall also be had to the areas thereof cultivated as Chahi, cultivated as dry and kept fallow each year and such rent shall be the aggregate of the rents calculated in respect of the average of the areas of the holding cultivated Chahi, cultivated as dry and kept fallow during the last five years at the appropriate sanctioned rent-rates respectively for Chahi, dry and fallow lands.(2)Nothing in sub-section (1) shall apply to cases in which the area of any holding is found to have been intentionally kept fallow or cultivated as dry with a view to avoid the proper assessment thereof and such area shall for the purpose of assessment be deemed to have been cultivated as Chahi.
