1(1) The special assessment shall not be leviable under this Act on any land-
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(c) which is used as a nursery, that is to say, for rearing young plants with a view to their transplantation elsewhere; or
(d) on which fruit trees raised have not started bearing fruit; or
(e) in any revenue year in which the commercial crops [or irrigated crops] raised on that land are not likely to be harvested in that year.
[(2) The special assessment shall not be leviable under section 6B in respect of an area not exceeding 0.4 hectare of land in any holding on which an irrigated crop is raised; and in calculating the special assessment in respect of a holding consisting of land in excess of 0.4 hectare, on which irrigated crops are raised land equal to 0.4 hectare shall always be ignored.
Explanation.- For the purposes of sub-section (2), holding in relation to a person means the total land held by such person either as owner or tenant and which is in his actual lawful possession.]
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(c) which is used as a nursery, that is to say, for rearing young plants with a view to their transplantation elsewhere; or
(d) on which fruit trees raised have not started bearing fruit; or
(e) in any revenue year in which the commercial crops [or irrigated crops] raised on that land are not likely to be harvested in that year.
[(2) The special assessment shall not be leviable under section 6B in respect of an area not exceeding 0.4 hectare of land in any holding on which an irrigated crop is raised; and in calculating the special assessment in respect of a holding consisting of land in excess of 0.4 hectare, on which irrigated crops are raised land equal to 0.4 hectare shall always be ignored.
Explanation.- For the purposes of sub-section (2), holding in relation to a person means the total land held by such person either as owner or tenant and which is in his actual lawful possession.]
Source footnotes
1 Section 18 was renumbered as sub-section (1) and sub-section (2) was inserted by Mah. 17 of 1975. Sch.2 Clauses (a), (b) and the Explanation were deleted by Mah. 17 of 1974, s. 7.
3 Clauses (a), (b) and the Explanation were deleted by Mah. 17 of 1974, s. 7.
4 Section 18 was renumbered as sub-section (1) and sub-section (2) was inserted by Mah. 17 of 1975. Sch.
5 Clauses (a), (b) and the Explanation were deleted by Mah. 17 of 1974, s. 7.
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More sections of this act
Section 1 · Short title and extent.Section 2 · Definitions.Section 3 · Education Cess.Section 4 · Levy and Collection of Education Cess.Section 5 · State Education Cess Fund.Section 6 · State Education Cess Fund.Section 6A · Employment Guarantee Cess.Section 6B · Levy and Collection of Employment Guarantee Cess.India Code, Government of India. Text fetched 18 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.