38. Amount of owner‟s rate
The owner's rate shall not exceed the sum which, under the rules for the time being in force for the assessment of land -revenue, might be assessed on such land on account of the increase in the annual value of produce thereof caused by the canal irrigation. And, for the purpose of this section only, land which is permanently settled or held free of revenue shall be considered as though it wer e temporarily settled and liable to payment of revenue.