Section 3 in The Punjab Commercial Crops Cess Rules, 1974
3. Determination of Kharaba. [Proviso 2 to Section 3(1) and Section 11(2) (a)].
- Kharaba, for purposes of this Act shall be determined in the following manner:-When any commercial crop fails to germinate or dries up or is destroyed by any calamity or fruit trees in an orchard do not bear fruit or the fruit thereof is damaged or destroyed by any calamity so that the total yield in respect of an orchard or a commercial crop as the case may be, is not more than twenty five percentum of the average yield, the whole of the land under commercial crop of that orchard shall be considered as kharaba.Explanation - (1) Where two or more distinct crops are grown separately in different portions of one khasra number the aforesaid procedure shall be applied separately to each of such distinct crop.(2)Average yield shall be considered that yield as is determined by the Assessing Authority on the basis of yield in the last three years harvest in that area.
