24. Exemption of land benefited by improvement from enhancement.
- When a masonry well is constructed at private expense or with the aid of a loan from Government, for purposes, of irrigation, after the coming into force of these rules, the land which benefits from the well shall be exempted from liability to any such enhanced or additional assessment of land-revenue as may be due to the existence of the well until the expiry of such period as may have been sanctioned at the previous settlement, reckoned from the harvest in which the well is first brought into use. The minimum period of exemption for the purpose of this rule shall be [30 years] [Substituted by Punjab Government notification. No 1298-Section dated the 29th July, 1941 for '20 years.], but in any case where it is shown that such period is insufficient to repay the landowner twice the cost of the well out of the additional net assets due to the well , it may be extended to such longer period, not exceeding 40 years, as may be considered sufficient for that purpose. In cases where the Revenue-officer refuses to grant an exemption up to a period of 40 years, the aggrieved party shall have right of appear to the Commissioner.(2)When a well, whether in use or out of use through disrepair, is repaired for the purpose of irrigation, an exemption from liability similar to that in sub-rule (1) may be given for such period, if any, not exceeding half the period, specified in that sub-rule, as the officer granting the exemption may consider equitable, with reference to the amount of expenditure incurred on repairing the well and to the principle explained in sub-rule (1).(3)When a tube-well is constructed at private expense or with the aid of a loan from Government for purposes of irrigation, the land which benefits from the well shall be exempted from liability to any such enhanced or additional assessment of land-revenue as may be due to the existence of the well until the expiry of such period as may be considered by the Financial Commissioner to be sufficient to repay the landowner twice the cost of the well out of the additional net assets due to the existence of the well.[The minimum period of exemption for the purpose of this rule shall be 30 years and the maximum 40 years.] [Substituted by Punjab Government Notification No. 215-Section dated the 4th February, 1942.](4)During the period of exemption specified in sub-rules (1) to (3) the land-revenue assessment of the land irrigated by the well or tubewell shall not exceed the amount which would have been assessed had no new well been constructed or no old well repaired, and in particular no fixed lump assessment shall be imposed on the well during the period of exemption.(5)In tracts where there is practically no assessment on land in its unirrigated aspect the whole fixed assessment on well lands lying beyond the reach of river floods or canal water ; i.e., chahi-khalis lands, shall be remitted during the period of exemption. In the case of chahi-sailab and chahi-nahri lands the rates of assessment imposed for the period of exemption shall be as follows -(a)where the land irrigated by the well is situated within reach of river floods, the sailab rate or rates, fixed or fluctuating, as the case may be, as sanctioned for the time being ; and(b)where it is within reach of canal water, the nahri-khalis rate or rates, fixed or fluctuating as the case may be, as sanctioned for the time being.Where in the tracts mentioned above there is no fixed assessment on well irrigated lands, no rates other than sailab or nahri-khalis as above shall be charged.(6)For irrigation works other than wells or tube-walls, such as dams, reservoirs, water-cuts, minor canals or canal distributaries, constructed or repaired at private expense or with the aid of a loan from Government, exemptions similar to those allowed for wells under sub-rules (1) and (2) shall be granted. The period of such exemptions shall be determined in each case by the Revenue-officer, but no exemption for a period exceeding 10 years shall be granted without the sanction of the Commissioner or exceeding 20 years without that of the Financial Commissioner.(7)The periods of exemption specified in the foregoing sub-rules may, for sufficient reasons, be extended with the sanction of the Financial Commissioner.
