Section 39. Owner's rate, when not chargeable

39. Owner's rate, when not chargeable.— No owner's rate shall be chargeable either on the owner or occupier of land temporarily assessed to pay land-revenue at irrigation-rates, during the currency of such assessment. 1 40. When occupier is to pay both owner's rate and occupier's rate.— If such land is occupied by the owner, or if it is occupied by a tenant whose rent is not liable to enhancement on the ground that the value of the produce of the land or the productive powers of the land has or have been increased by irrigation, such owner or tenant shall pay the owner's rate as well as the occupier's rate. 1 41. Power to make rules for apportioning owner's rate.— In the case of a tenant with a right of occupancy, the State Government shall have power to make rules for dividing the owner's rate between such tenant and his landlord, proportionately to the extent of the beneficial interest of each in the land. 1 42. When owner is to pay owner's rate.— If the owner of the land is not the occupier, but has power to enhance the rent of the occupier on the ground that the value of the produce or the productive powers of the land has or have been increased by irrigation, or if, when the amount of a rent was fixed, the land was irrigated from the canal, the owner shall pay the owner's rate. 1 43. Effect of introduction of canal-irrigation on landlord's right to enhance.— If a revision of settlement is a ground for entertaining a suit for the enhancement of rent, the introduction of canal-irrigation into any land shall have the same effect on the landlord's right to re-enhance the rent of a tenant with a right of occupancy of such land, as if a revision of settlement had taken place, under which the revenue payable in respect of such land had been increased.