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Sticky Note
Usher is collected according to section 6 of the act
  1. every land owner
  2. Lease holder
  3. Allottee
  4. All of above
Explanation

Mode of assessment and collection of Ushr.

(1) The Board of Revenue shall cause the assessment and collection of Ushr in respect of a land-owner, grantee, lessee, lease-holder or land holder in the prescribed manner, and maintain the record containing such information for a crop season as may be required for purposes of the Act.

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