Section 38 in The Northern India Canal and Drainageact, 1873
38. Amount of owner's rate.-
The owner's rate shall not exceed the sum which, under the rules for the time being in force for the assessment of land -revenue, might be assessed onsuch land on account of the increase in the annual value of produce thereof caused by the canal-irrigation. And, for the purpose of this section only, landwhich is permanently settled or held free of revenue shall be considered as though it were temporarily settled and liable to payment of revenue.
