Section 153. Land held by bhumidhar liable to payment of land revenue

153. (1) All lands held by a bhumidhar, wherever situate and to whatever purpose applied shall be liable to assessment (by such authority and in such manner as may be prescribed) and payment of land revenue to the State Government : Provided that the State Government may by notification exempt any land, whether wholly or partially, from such liability on such terms and conditions as it may think fit. (2) Land revenue may be assessed on land, notwithstanding that it has been exempted under the proviso to sub-section (1). (3) No length of occupation shall release any land from the liability to payment of land revenue. (4) Notwithstanding anything contained in sub-section (1); subsection (2) or sub-section (3), the following lands shall be exempted from the payment of land revenue, namely,– (a) land occupied by buildings other than improvement ; (b) grave-yards and cremation grounds.