- (1.) THE petitioners of these Rules have challenged, on various grounds, the vires of the West Bengal land Holding Revenue Act, 1979 (West Bengal Act XLIV of 1979)which "provides for levy of revenue on land holdings in the state of West Bengal". The Act extends to the whole of West bengal except the areas described in the Schedule - I of the calcutta Municipal Act, 1951. the assent of the President to the said enactment was first published in the Calcutta gezette (Extraordinary) on 16th April, 1980. By a Notification issued under sub-section (3) 'of section 1 of the said Act, the West Bengal Land Holding Revenue Act, 1979 has come into force on 14th April, 1981.
(2.) ACCORDING to its preamble, the West Bengal Land Holding revenue Act, 1979 had been, enacted ". . . . . . to rationalise' and improve the system of revenue on land holdings in the' interest of proper implementation of comprehensive measures for land reform in the State with a view to providing for increased production and ensuring proper distribution of material resources for social and economic welfare". For better understanding of the provisions of the Act regarding levy and assessment of revenue, it is necessary to first refer to meaning of some of the expressions used in the said Act. 'revenue' under section 2 (c) of the said Act means 'whatever is lawfully payable by a raiyat under the provisions of this act in respect of his land holdings. The terms 'land holding means 'total land of every description held by a raiyat' (vide section 2 clause (g) of the said Act ). The explanation to clause (g) of section 2 of the Act lays down that in the said clause (g) the expression raiyat' includes the members of his family. The clause (f) of section 2 of the Act adopts and incorporates the definition of 'family' given in clause (c) of section 14k of the West Bengal Land Reforms Act, '1955. in the West Bengal Land Holding Revenue Act, 1979 the. expression 'raiyat' had been used in a comprehensive sense. The said expression 'raiyat' includes not only persons which hold under the State land for purposes of agriculture but also non-agricultural tenants under the State and also its 1. assess (vide clause (k) of section 2 of the said Act as substituted by the West Bengal Act XXXIII of 1981 ).
(3.) THE amount of revenue payable upon a land holding under the said Act is to be assessed on the basis of the particular rateable value of the area or areas within which the said land holding would fall. The Act purports to bring about 'a radical change in the existing law by relating assessment, and levy of land revenue to the situation of land in different agro-climatic areas, general productivity or productive potential of land held by a raiyat'- The Act also seeks 'to bring about progression in land revenue pattern' by exempting 'small owners of land with lesser productive potential altogether from revenue burden. . . . . '. (vide Statement of Object. and Reasons of the West Bengal Land Holding Revenue Bill ). The scheme of the West Bengal Land Holding Revenue Act, 19 79 is as follows :- 1. Classification of 1 and into area or areas : The prescribed Authority who -shall be appointed by the State government is to constitute for each district or any part thereof 'area, or areas' comprised of such class of land or group of classes of land of special class of land. . . . . . as may be determined. . . . . by the said Authority (vide clause (j) of section 2 of the Act ). 2. Fixation of ranteable value for such area: An area or a number of areas may be notified as regions. The regional Rating Board exmstituted by the State Government shall determine in the prescribed manner the market value of the land in the area or areas within their regions. The Regional Rating Boards shall also assess the rateable value for the said area or areas on the basis of 10% of such market value of land determined by it. The Regional Rating Boards shall dispose of objections filed by interested persons against statement of said retsable value prepared and published by them (vide sections 4 and 5 of the Act ). 3. Approval of rateable value: The rateable values fixed by the Regional Rating Boards shall be submitted to the State Rating Board. The State Rating Board may approve the same with or without modification or may require the Regional Rating; Board for review of their determination (vide section 6 of the Act ). 4. Duration of rateable value: Rateable value approved by the State Rating Board shall be published in the Official Gazette and shall remain in force for five years (section 7 of the Act ). 5. Levy and collection of revenue : The Assessing Authority appointed by the State Government shall calculate the amount of revenue on, the total rateable value of land holdings of raiyats situated within their respective jurisdiction at the rates specified in the Schedule to the Act. The said rates have been prescribed in a graduated scale lesser amount is payable in case of land holdings having smaller rateable value the rates of revenue would be progressively higher with the increase in the amount of rateable values of land holdings. No revenue is to be levied ox assessed in case the total rateable value of a land [holding does not exceed five thousand rupees. Land holdings 'of the State Government, central Government and Local Authorities and Institutions which may be specified by the Government Notification have been exempted from payments of revenue under the impugned Act.;