Farm Tax Act, 1985
Marginal relief. |
10.—Where the adjusted acreage of an agricultural land holding constituting, a taxable farm standing entered in the relevant classification list or classification lists on the date on which the rate of farm tax for any year is prescribed under section 9 (4) of this Act equals the number of adjusted acres standing specified for that year in section 3 (1) of this Act or exceeds that number by not more than 4 adjusted acres, the farm tax payable in respect of the farm for that year shall be reduced— | |
(a) if the adjusted acreage equals the number aforesaid or if the excess is 1 adjusted acre or less, by 4/5ths of the farm tax payable apart from this section, | ||
(b) if the excess is more than 1 adjusted acre but not more than 2 adjusted acres, by 3/5ths of the farm tax payable apart from this section, | ||
(c) if the excess is more than 2 adjusted acres but not more than 3 adjusted acres, by 2/5ths of the farm tax payable apart from this section, and | ||
(d) if the excess is more than 3 adjusted acres but not more than 4 adjusted acres, by 1/5th of the farm tax payable apart from this section. |