151C. Notwithstanding anything contained elsewhere in this Act and subject to the provisions of this Chapter, where the total area of agricultural land held in Bangladesh by a family does not exceed twenty-five standard bighas, such family shall be exempted from payment of land revenue in respect of such lands with effect from the first Baisakh of 1379 B. S. or from such date as it may be entitled to such exemption under section 151I, as the case may be:

Provided that a family holding a total area of agricultural land exceeding twenty-five standard bighas on the 16th day of December, 1971, shall not be entitled to claim any exemption from payment of land revenue as a result of decrease in the total area to twenty-five standard bighas or less due to any transfer made during the period from the 16th day of December, 1971, to the last date for submission of the statement under section 151D:

Provided further that exemption from payment of land revenue under this section or under section 151I shall not absolve any person from the liability of payment of the Development and Relief Tax under the Finance (Third) Ordinance, 1958 (E.P. Ord. LXXXII of 1958), the Additional Development and Relief Tax under the Finance Ordinance, 1970 (E.P. Ord. XVI of 1970), the Education Cess under the Bengal (Rural) Primary Education Act, 1930 (Ben. Act VII of 1930) and the Local Rate under the Basic Democracies Order, 1959 (P.O. 8 of 1959), payable on the basis of land revenue and such other taxes, rates and cesses as may be payable under any other law for the time being in force.