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The Punjab Land Revenue Act, 1967 Complete Act

State: Punjab

Year: 1967

.....in the value of land due to irrigation. (15) "legal practitioner" means any legal practitioner within the meaning of the Legal Practitioners Act, 1879 (Act XVIII of 1879), except a Mukhtar; (16) "net assets" of an estate or group of estates means the estimated average annual surplus produce of such estate or group of estates remaining after deduction of the ordinary expenses of cultivation as ascertained or estimated. Explanation" Ordinary expenses of cultivation include payments, if any, which the land-owner customarily bears, whether in kind or in cash, and in whole or in part whether in respect of" (a) water rates, (b) maintenance of means of irrigation, (c) maintenance of embankments, (d) supply of seed, (e) supply of manure, (f) improved implements of husbandry, (g) concessions with regard to fodder, (h) special abatements made for fallow or bad harvest, (i) cost of collection of rent, (j) allowance for shortage in collection of rent, (k) interest charges payable in respect of advances made in cash, free of interest, to tenants for the purpose of cultivation, (l) wages or customary dues paid to village auxiliaries whose products or labour are utilized for the.....

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