State Act

The Andaman and Nicobar Islands Land Revenue and Reforms Regulation 1966

75. The Deputy Commissioner shall assess every plot at a rate within the limit prescribed by section 74 regard being had to use, situation and other advantages or disadvantages attaching to such plot Provided that if, in case of lands which are being assessed for a purpose with reference to which they were assessed immediately before the revision the assessment so arrived at exceeds, in the case of agricultural land one and a half times of the land revenue and in the case of other lands six times of the land revenue payable immediately before the revision, the assessment shall be fixed at one and a half times of such land revenue in the case of agricultural land and as six times of such land revenue. Provided further that where on improvement has been affected at any time in any holding held for the purpose of agriculture by or at the expense of the holder thereof, the assessment of such holding shall be fixed as if the improvement had not been made.