Section 48(1) in The Punjab Land Revenue Act, 1887
(1)All land, to whatever purpose applied and wherever situate, is liable to the payment of land-revenue to the Government, except such land as has been wholly exempted from that liability by special contract with the Government or by the provisions of any law for the time being in force [and such land as is included in the village site] [Inserted by Punjab Act 3 of 1928, section 3 (i).], [or is included in an estate situated wholly or partly within a distance of sixteen kilometres from the International border with Pakistan] [See Punjab Act 37 of 1973.].[Explanation. - For the purposes of this sub-section the expression 'village site' shall have the same meaning as is assigned to the expression 'site of a village' in section 4] [Explanation added by Punjab Act 9 of 1958, section 4.].
