Special provision relating to assessment of land development tax in respect of certain lands
1[3AA. Notwithstanding anything contained in section 3, in assessing the land development tax in respect of the lands mentioned in the Third Schedule to this Ordinance, the amount which was payable as rent or land revenue in respect of such lands under the State Acquisition and Tenancy Act, 1950 (E.B. Act XXVIII of 1950), shall be excluded from the total amount payable as land development tax for such lands.]
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Section 3AA was inserted by section 2 of the Land Development Tax (Second Amendment) Ordinance, 1986 (Ordinance No. XXIX of 1986)