Section 3 in Tamil Nadu Land Encroachment Act, 1905
3. Levy of assessment on lands unauthorisedly occupied.
- [Any person who shall unauthorisedly occupy in any area other than the transferred territory any land] [Substituted for the words 'Any person who unauthorisedly occupy any land' by section 4 of, the Second Schedule to, the Tamil Nadu (Transferred Territory) Extension of Laws Act, 1960 (Tamil Nadu Act 23 of 1960).] which is [the property of Government] [The words 'Crown property' were substituted for the words 'the property of Government' by the Adaptation Order of 1937 and the words 'the property of Government' were substituted for 'Crown property' by the Adaptation (Amendment) Order of 1950.], shall be liable to pay by way of assessment-(i)if the land so occupied forms an assessed survey number or part thereof, the full assessment of such number for the whole period of his occupation or a part thereof proportionate to the area occupied, as the case may be, provided that, for special reasons, the Collector [or subject to his control, the Tahsildar or Deputy Tahsildar] [Inserted by section 2 of the Tamil Nadu Act VIII of 1914.] may impose the full assessment of such number or any lesser sum irrespective of the area occupied;(ii)if the land so occupied be unassessed, an assessment on the area occupied calculated for the same period at the rate imposed on lands of a similar quality in the neighbourhood, or at the highest dry or wet rate of the village, as the case be, or when no such rates exist may, in such manner as may be prescribed in rules or orders under section 8:Provided that payment of assessment under this section shall not confer any right of occupancy.Explanation. - For the purposes of this section, occupation for an incomplete portion of a fasli may be deemed to be occupation for a whole fasli.
