.....half a bigha but not exceeding one Bigha shall be assessed to one bigha, and an area exceeding one bigha but not exceeding one and half bigha shall be assessed to one and half bigha and an area exceeding one and half bigha but not exceeding two bighas shall be assessed to two bighas and so on. (2) The Administrator of Mizoram shall, from time to time, classify the lands within the town areas into such grades as may be considered appropriate and fix the rates of revenue for each grade under sub-section (1) of section 15. (3) Exemption from payment of house tax: Payment of the land revenue under sub-section (1) shall exempt a person from payment of house tax as prescribed in the Lushai Hills District (Revenue Assessment) Regulation, 1953, if the house is situated within the land for which he pays the land revenue".
List Judgments citing this section