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19/01/2021
Laws of Bangladesh

The Development Act, 1935

( ACT NO. XVI OF 1935 )

Maximum limit and incidence of improvement levy
10.(1) Notwithstanding anything contained in any other Act the improvement levy shall be imposed in respect of agricultural lands within a notified area at such rate or rates as the Government may, by notification, from time to time declare, and different rates may be so declared for classes of land of different descriptions or having different advantages:
 
 
Provided that any rate so fixed shall not exceed one half of the estimated net increase, resulting from the improvement work, in the profit or one half of the net value of the estimated increase in outturn.
 
 
Such improvement levy shall be payable by the occupiers of such lands within the notified area.
 
 
Explanation.-In this sub-section the expression "estimated increase in outturn" means the average increase in the outturn of agricultural produce as estimated under section 8.
 
 
(2) The rate or rates of the improvement levy shall be fixed under sub-section (1) for one year or for such period not exceeding five years as may be specified in the notification issued under that sub-section.
 
 
(3) For the purposes of sub-section (1) the net increase in the profits and the net value of the estimated increase in outturn shall be estimated, in accordance with rules made under this Act on the price or prices fixed under section 9.
 
 
(4) The Government may, by rules made under this Act, declare what persons or classes of persons shall be deemed, for the purposes of sub-section (1), to be occupiers of land but no person shall, by such rules, be declared to be an occupier of land unless, otherwise than as a hired labourer, he cultivates such land or (if it is not cultivated) unless he is in direct possession of such land.
 
 
(5) Notwithstanding anything contained in sub-section (4), where a person under the system generally knows as "adhi", "barga" or "bhag", cultivates the land of another person on condition of delivering a share of the produce to that person or receiving a share thereof from him, the person whose land is cultivated and the person who cultivates it shall each be deemed, for the purposes of sub-section (1), to be an occupier of such land, and each shall be liable to pay a prescribed proportion of the improvement levy imposed in respect of such land, and any contract to the contrary shall, to that extent, be void.

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Ministry of Law, Justice and Parliamentary Affairs