Section 3: Levy of assessment on lands unauthorizedly occupied

¹[(1)] Any person who shall unauthorizedly occupy any land which is ²[the property of Government] shall be liable to pay by way of assessment,-

(i) if the land so occupied forms an assessed survey number or part thereof, the full assessment of such number for the whole period of his occupation or a part thereof proportionate to the area occupied, as the case may be, provided that, for special reasons, the Collector or subject to his control, the Tahsildar or Deputy Tahsildar may impose the full assessment of such number or any lesser sum irrespective of the area occupied;

(ii) if the land so occupied be unassessed, an assessment on the area occupied calculated for the same period at the rate imposed on lands of a similar quality in the neighbourhood, or at the highest dry or wet rate of the village, as the case may be, or when no such rates exist in such manner as may be prescribed in rules or orders under section 8:

Provided that payment of assessment under ³[this sub-section] shall not confer any right of occupancy.

Explanation.- For the purposes of ⁴[this sub-section] occupation for an incomplete portion of a fasli may be deemed to be occupation for a whole fasli.

⁵[(2) In the case of any class of land which is ordinarily granted on lease or licence, the Government may levy, in addition to the assessment imposed under sub-section (1), a further sum equivalent to the annual rent or fee which would normally be realisable thereon.]