123. Land revenue to be assessed on the aggregate holdings area in a village.
- The land which shall ordinarily be assessed to land revenue shall, except as hereinafter excepted, be the aggregate holdings area of Bhumidhars in a village in the year of record.Exceptions: --(1)lands occupied by building which are not improvements:(2)all lands of common utility such as customary common pasture lands, cremation or burial grounds, abadi sites and pathways etc., that are vested in Gaon sabha under section 7; and(3)such other lands as may be prescribed.
