In assessing a mahal all land situate therein shall be taken into account except the following (that is to say):--
         (a) land purchased free from revenue under any rules for the time being in force to regulate the sale of waste-lands;
         (b) land in respect of which the revenue has been redeemed under any rules for the time being in force;
         (c) land excluded from assessment under section forty-four;
         (d) land in respect of which a claim to hold it free from revenue as against the Government is established under the provisions hereinafter contained;
         (e) land which the Chief Commissioner, subject to the control of the Governor General in Council, may from time to time exempt from assessment.