(1)Notwithstanding anything contained in any other Act the improvement levy shall be imposed in respect of agricultural lands within a notified area at such rate or rates as the [State Government] [Words 'Provincial Government' substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.], may, by notification, from time to time declare, and different rates may be so declared for classes of land of different descriptions or having different advantages :Provided that any rate so fixed shall not exceed one-half of the estimated net increase, resulting from the improvement work, in the profits or one-half of the net value of the estimated increase in outturn :[Provided further that pending the declaration of any rate or rates under the first paragraph, the State Government may, subject to the provision of sub-section (6), by notification, declare such rate or rates, as it deems suitable, and thereupon improvement levy shall be payable for the time being at such rate or rates, and any amount paid at such rate or rates shall be subsequently adjusted against the amount payable at the rate or rates declared under the first paragraph.] [Second Proviso inserted by W.B. Act 9 of 1958.]Such improvement levy shall be payable by the occupiers of such lands within the notified area.Explanation. - In this sub-section the expression "estimated increase in outturn" means the average increase in the outturn of agricultural produce as estimated under section 8.
