Section 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 1***;
(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.