151A. (1) Notwithstanding anything contained elsewhere in this Act, where a malik or non-agricultural tenant holds any land which is used primarily as a place of public prayer or religious worship or a public graveyard or a public cremation ground, he may apply in the prescribed form, to the Deputy Commissioner for exempting such land from payment of rent.

(2) Within three months from the date of receipt of such application, the Deputy Commissioner shall, after such enquiry as he deems fit, ascertain whether any land specified in the application is used as mentioned therein.

(3) If the Deputy Commissioner is satisfied that any land specified in the application is used as mentioned therein, he shall determine, in the prescribed manner, the area of the land so used and pass an order exempting such area from payment of rent, and, if the Deputy Commissioner is not so satisfied, he shall pass an order rejecting the application.

(4) If the area determined under sub-section (3) forms a part of a holding or tenancy, the Deputy Commissioner shall separate such area from the rest of the holding or tenancy and create a separate rent-free tenancy for such area.

(5) Where a separate rent-free tenancy is created under sub-section (4), the Deputy Commissioner shall reduce the rent payable in respect of the holding or tenancy out of which such rent-free tenancy is created in proportion to the area of such rent-free tenancy.

(6) Any person aggrieved by an order of the Deputy Commissioner under sub-section (3) may, within thirty days from the date of such order, prefer an appeal to the ²[Commissioner of the Division].

³[(6a) Any person aggrieved by an order of the Commissioner of the Division under sub-section (6) may, within sixty days from the date of such order, make an application to the ⁴[Board of Land Administration] for the revision of such order.]

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(8) The ⁶[Board of Land Administration] may, at any time, of its own motion, revise any order passed under this section by ⁷[the Commissioner of the Division or] the Deputy Commissioner.

(9) An order for exemption from payment of rent under this section shall take effect from the beginning of the agricultural year next after the date of such order.

Explanation- In this section-

(a) 'a place of public prayer or religious worship' means a public place specifically ear-marked, permanently preserved and regularly used exclusively for the purpose of offering prayers or worship by the followers of any particular religion or faith, such as Mosque, Jamatkhana, Eidgah, Temple, Church, Math, Synagogue, Pagoda, etc., and includes such adjuncts thereto as are necessary for such purpose and treated as appertaining to such place, but does not include any place used for deriving pecuniary benefit therefrom; and

(b) 'Deputy Commissioner' includes Additional Deputy Commissioner (Revenue).