153. Land held by bhumidhar liable to payment of land revenue.-

(1) All lands held by a  bhumidhar, wherever situate and to whatever purpose applied, shall be liable to assessment (by  such authority and in such manner as may be prescribed) and payment of land revenue to the State  Government:  

Provided that the State Government may, by notification exempt any land, whether  wholly or partially, from such liability on such terms and conditions as it may think fit. 

(2) Land revenue may be assessed on land, notwithstanding that it has been exempted under the  proviso to sub-section (1).  

(3) No length of occupation shall release any land from the liability to payment of land revenue. 

(4) Notwithstanding anything contained in sub-section (1), sub-section (2) or subsection(3) the  following lands shall be exempted from the payment of land revenue, namely- 

(a) land occupied by buildings other than improvement;  

(b) grave-yards and cremation grounds.  

154. Land revenue payable by bhumidhar. -

(1) Every person, who held any land as a  bhumidhar from before the date of commencement of this Code, shall pay and continue to pay to  the State Government, the same amount of land revenue which he was liable to pay in respect of  such land for the agricultural year preceding the year in which this Code comes into force.  

(2) Every person, who after such commencement, acquires bhumidhari rights in any land shall,  subject to the provisions of this Code, pay to the State Government the same amount of land  revenue which was payable in respect of such land, immediately before the date of such  acquisition.  

(3) Every person who after such commencement, acquires bhumidhari rights in any land, where  no land revenue was payable in respect of such land immediately before the date of such  acquisition, shall be liable to pay land revenue determined by the Sub-Divisional Officer in  accordance with such principles as may be prescribed.  

155. Variation of land revenue. -

Notwithstanding anything contained in this Chapter, the land  revenue payable by a bhumidhar may be varied in the manner prescribed on the ground of an  increase or decrease in the area of his holding or in the productivity of the land comprised therein  by fluvial action or other natural cause.  

156. Exemption of land revenue in certain cases.-

Notwithstanding anything contained in this  Code, every member of a family, the total area of land held by whose members as bhumidhar,  does not exceed 1.26 hectares (3.125 acres) shall be exempted from the liability to pay land  revenue to the State Government.  

157. Remission or suspension of land revenue on the occurrence of agricultural calamity.- 

(1) Notwithstanding anything contained in this Code, the State Government may, on the  occurrence of an agricultural calamity affecting the crops of any village or part of a village, remit  or suspend, for any period, the whole or any part of the land revenue of any holding affected by  such calamity.  

(2) The State Government may likewise remit or suspend, for any period, the rent payable by an  asami to the Gram Panchayat, in a village or part where such calamity has occurred. 

158. Power of State Government to remit rent in certain cases. —

Whenever the land revenue is  increased or decreased under section 155 or is remitted or suspended under section 157, the State  Government may increase or decrease or, as the case may be, remit or suspend the whole or part  of any rent payable by an asami, other than an asami of a Gram Panchayat. 

159. Consequences of suspension of rent.-

Where the payment of any rent has been suspended  under section 157-  

(a) the period during which such suspension continues shall be excluded in computing the period  of limitation allowed for a suit for recovery of the rent; and  

(b) no suit or application shall lie, for the period of such suspension, for its recovery. 

160. Annual enquiry of revenue free land. -

(1) The Collector shall inquire annually into the  case of all lands exempted from the payment of land revenue.  

(2) If the exemption has been granted on any condition and the same has been broken, he shall  report the matter to the Board for orders, and the orders of the Board thereon shall be final. 

161. Rounding off the amount of land revenue. -

Where the amount payable on account of land  revenue or any instalment thereof involves a fraction of a rupee, the same shall be rounded off to  the nearest rupee, and for this purpose, where such amount contains a part of a rupee, then if such  part is fifty paise or more, it shall be increased to one rupee, and if such part is less than fifty  paise, it shall be ignored.  

162 Finality of orders. -

Every order of the State Government under this Chapter shall be final and  shall not be called in question in any Court.