Section 23
f IW) Lo ,
23 f IW) Lo ,
awcr Act, 1960 (Tamil Nadu t 23 of IoW).
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(i) if the land so occupied forms an assessed survey number or past thereof, the fill1 asessment of such number for the whole period of his occupation or a past thereof proportionah to t-he area occupied, a8 the case may be, provided that, for special reason%, the Collector '[or subject to his control, the Tahsildar or Deputy Tahsildar] may impose the full assessment of suoh number or any lesser sum irrespective of the a~ea occ a occupied ;
(ii) if the land so occupied be unwossed, an assessment on the area oooupied caloulated for the stme period at the mte imposed on lands of a similar ;uality in the neighbourhood, or at the highest dry wet rate of the village, as the case may be, or when no such rates exist in such mmbr as may be prescribed in rules or orders under section 8 :
Provided that payment of asseesmant under this section shall not confer any right of occupancy.
Explanation.-For the purposes of this section occupation for tin incomplete portion of a fasli may be deemed to be occupation for a whole fasli.
Levy of assem '[3-A. y
Any person who shall unauthorizedly ment on lenb occupy in the transferred territory any land which unauthorizedly occupied in the unauthorizedly occupied in the
fd occupied in
is the property of Government ahall be liable to' pay ransferred by way of assessment,territory.
(a) if the land so occupied forms an assessed survey number or part thereof, such assessment for the whole period of his occupation, as may be imposed by the Collector or subject to his control, by the Tahsildar or Deputy Ttlhkildar, in accordance with such rate as may be prescribed;
(b) if the land so occupied be unassessed, such prohibitory rtssessment for the whole period of his
I These words were inserted by Tamil Nadu Act VIII of 191 4,
ti2 aeotion 2.