“(a)  if total agricultural land held by the family or body-

(i)    does not exceed 2.00 acres.

Three poisha per decimal, subject to a minimum of one taka;

(ii)   exceeds 2.00 acres, but does not exceed 5.00 acres.

Thirty poisha per decimal;

(iii)  exceeds 5.00 acres, but does not exceed 10.00 acres.

Fifty poisha per decimal;

(iv)  exceeds 10.00 acres

Two taka per decimal”.;

     (খ) বিদ্যমান sub-section (3A) sub-setction রূপে পূণর্সংখ্যায়িত হইবে এবং অনুরূপ পূণর্সংখ্এর পূর্বে নিম্নরূপ sub-section (3A) সনি্নবেশিত হইবে, যথাঃ-

“(3A). For the purpose of sub-section (1) (a), the total land held by a family or body in each Upazila shall be taken separately and the land development  tax shall be assessed thereon, as if it were the total land held by the family or body;”;

(2)  section 3B Gi sub-section (1) এর পরিবর্তে নিম্নরূপ  sub-secপ্রতিস্থাপিত হইবে, যথাঃ-

(1)   The head of every family or body shall submit to the Upazila Revenue Officer, in such form and manner as may be prescribed and with in such time as may be specified by such Officer, a statement of all land held by such family or body in that Upazila, indicating therein the amount and nature of such land, on the first day of the year to which the statement relates;”