CHAPTER XI REVENUE ADMINISTRATION Sirsa seems to beinthe ...

Assessment
Circle
Sirsa .. Hagar Nehri Nehri Unirri- Banjar
(perennial) (Non- gated Kallar,
perenial Tal area Thur and
Chahi Sem
Dabwali Nali do do do do
Rohi do do do do
Special Assessment.-The Punjab Land Revenue Act, 1887 was amended
by the Punjab ActXnI of 1952 to provide for special assessment of land put to
non-agricultural use i.e. brick kilns, factories, cinemas, shops, hotels, houses,. and
landing grounds and other similar purposes. The work of special assessment
was started in 1955. In the mea.ntime, it was decided to levy the special asSessment
on ~. 1 hoc basis as a multIple of the existing land revenue with kharif ,
1955. Exemption wa.s provided for hill areas including sub-mountainous areas
(for 10 years) ; gardens ; orchards; houses occupied by owners for agricultural
purposes or purposes sub servient to agricUlture; small-scale cottage industries
(for 10 :1ears) ; and for any public, charitable or religious purpose. It was
further provided that residential hQuses in occupation by owners, with a
rental value not exceeding Rs. ·300 would be exempted from special
assessment. The enforce ment of special assessment was suspended from
kharif 1964.
LAND REVENU~ AND SPECIAL CESSES
Land Holding Tax.-The Land Holdings Tax ~ct, 1973 was enforced in
1973 abd thereafter the collection of land revenue, sutcharge, special charge,
eesson commer