Section 48: Assessment of land-revenue

(1) All land, to whatever purpose applied and wherever situate, is liable to the payment of land-revenue to the Government, except such land as has been wholly exempted from that liability by special contract with the Government or by the provisions of any law for the time being in force.

(2) Land-revenue may be assessed in cash or in kind, or partly in cash and partly in kind, as the Local Government may direct.

(3) Land may be assessed to land-revenue notwithstanding that that revenue, by reason of its having been assigned, released compounded for or redeemed is not payable to the Government.