30. Liability to payment of land Revenue, taxes, fees, etc.
(1)All land allotted by the Government under Pass, Periodic Patta, Land Lease and Land Settlement Certificate shall be liable to payment of land revenue to the Government at the rate fixed by the Government from time to time and the schedule of payment so determined. However, ex-servicemen shall be given exemption from payment of land revenue in respect of one plot of land each for constructing dwelling house and agricultural land respectively.Provided that for the purpose of implementation of sub- rule (3) of rule 25 of this Rule the ex-servicemen will be deemed to be regular land holder for calculation of payment of cess.(2)For any non-payment of land revenue due to forcible occupation of security force or para-military force or any other authority, appropriate land revenue and taxes shall be recovered at the time of release of rental charges or compensation as the case may be.(3)Tax on shop, stall, building, house, toll on persons and land recording fee, etc. shall be levied or collected by the Government or Municipality or Urban Local Body as the case may be at the rates fixed from time to time and the schedule of payment as specified.(4)Interest at the rate of 20% per annum or part thereof shall be charged for late payment of land revenue, tax, cess etc.
