48. What land taken into account in assessing mahal
In assessing a mahal all land situate therein shall be taken into account except the following (that is to say):—
(a)
land purchased free from revenue under any rules for the time being in force to regulate the sale of waste-lands;
(b)
land in respect of which the revenue has been redeemed under any rules for the time being in force;
(c)
land excluded from assessment under section forty-four;
(d)
land in respect of which a claim to hold it free from revenue as against the Government is established under the provisions hereinafter contained;
(e)
land which the Chief Commissioner, subject to the control of the Governor General in Council, may from time to time exempt from assessment.