123. Land revenue to be assessed on the aggregate holdings area in a village. –
The land which shall ordinarily be assessed to land revenue shall, except as hereinafter excepted, be the aggregate holdings area of Bhumidhars in a village in the year of record.
(1) Lands occupied by building which are not improvements:
(2) All lands of common utility such as customary common pasture lands, cremation or burial grounds, abadi sites and pathways etc., that are vested in Gaon sabha under section 7;and
(3) Such other lands as may be prescribed.