Section 11. Exemption of improvements from assessment to land revenue

11. Exemption of improvements from assessment to land revenue.— When land is improved with the aid of a loan granted under this Act, the increase in value derived from the improvement shall not be taken into account in revising the assessment of land-revenue on the land: Provided as follows— (1) where the improvement consists of the reclamation of wasteland, or of the irrigation of land assessed at unirrigated rates, the increase may be so taken into account after the expiration of such period as may be fixed by rules to be framed by the State Government[2] * ; 1. The words "subject to the control of the G.G. in C," omitted by Act 4 of 1914, s. 2 and the Schedule, Part I. 2. The words "with the approval of the G.G. in C." omitted by Act 8 of 1906. s. 5. (2) nothing in this section shall entitle any person to call in question any assessment of land-revenue otherwise than as it might have been called in question if this Act had not been passed. 1 [12. Certain powers of State Government to be exercisable by Board of Revenue or Financial Commissioner.— The powers conferred on a State Government by sections 4 (1), 5 (1) and 10 may, in a State for which there is a Board of Revenue or a Financial Commissioner, be exercised in the like manner and subject to the like conditions by such Board or Financial Commissioner, as the case may be: Provided that rules made by a Board of Revenue or Financial Commissioner shall be subject to the Control of the State Government.] ____________ 1. S. 12 ins. by Act 4 of 1914, s. 2 and Sch., Pt. I. The original s. 12 had been rep. by Act 16 of 1908. The application of this section has been barred in U.P. by the U.P. Board of Revenue Act, 1922 (U.P. 12 of 1922).