12. Relevancy of revenue record for determining irrigated and unirrigated land.
- For the purpose of these rules, the relevant revenue record for determining whether the land is irrigated or unirrigated shall be the entries in khasra girdawari record for the year 1970 :Provided that when the land is acquired by a person [on or after the appointed day] [Substituted by Notification No. GSR 87, dated 4.10.1973.] of the Act, in any manner, other than by inheritance, bequest or gift from a person to whom he is an heir, the relevant revenue record for the aforesaid purpose shall be the khasra girdawari record prepared immediately before such acquisition.
