As per Section 22 of  W.B. Land Reforms Act, 55 a raiyat shall be liable to pay revenue for his holding. As amendment of W.B.L.R.Act, 55 in 2002 and 2003 Land Revenue is payable according to use of land. In rural areas a raiyat has been exempted from paying Land Revenue for his area up 4.00 acre land in irrigated area and upto 6.00 acres in non-irrigated area. But he will have to pay cess. There is no exemption of Land Revenue for Mill, Factory, land used for commercial purpose and land in urban areas.

The rate of land Revenue for Agricultural purpose, Homestead purpose, Mill Factory, workshop and  land for commercial purpose in rural and urban areas has been clearly prescribed and information may be had therefor from the concerned R.I. Office.

Collection of Land Revenue is being done by the Bhumi Sahayaks at the R.I. Offices and by organizing  special collection camps both at the rural and urban areas. g)

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