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State of Assam - Section

Section 13 in Assam Land Revenue Re-Assessment Act, 1936

13. Term of assessment.

- The term for which the land revenue is assessed shall not be less than 30 years, provided -
(i)that the State Government may fix a shorter term for villages which are immature, or which, having been immature at the last settlement, were assigned a shorter term than the rest of the assessment group in which they were included, and
(ii)that the offer of settlement of any land which is assessed as used for agricultural purposes may contain a condition that if the land is used for commercial or industrial purposes or if the soil of any estate has permanently improved or deteriorated through causes beyond the control of the settlement holder the assessment may be revised in the prescribed manner before the expiration of the term of the lease.
(iii)[ that, if, after the expiry of every fifteen years, the average level of prices of Agricultural produce for the last fifteen years has, in the opinion of the State Government changed by more than 25 per cent from the average price level of the period of fifteen years preceding the last fifteen years, then the assessment may be revised at any time after the expiration of the last fifteen years by increasing or reducing the assessment according to as the prices rise or fall, in the manner set out below :-] [Vide Assam Act XIV of 1957.]
  Changes in prices Changes in Land revenue
(a) Upto 25 per cent Nil.
(b) Above 25 per cent and but not above 31-1/4 percent. 3-1/8 per cent.
(c) Above 31-1/2 per cent but not above 37-1/2 percent 6-1/4 per cent.
(d) Above 37-1/3 per cent but above 43-3/4 per cent. 9-3/8 Per cent.
(e) Above 43-3/4 per cent 12-1/2 per cent