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Section 48: What land taken into account in assessing mahal
In assessing a mahal all land situate therein shall be taken into account except the following (that is to say):— (a) land purchased free from revenue under any rules for the time being in force to regulate the sale of waste-lands; (b) land in respect of which the revenue has been redeemed under any rules for the time being in force; (c) land excluded from assessment under section forty-four; (d) land in respect of which a claim to hold it free from revenue as against the Government is established under the provisions hereinafter contained; (e) land which the Chief Commissioner, subject to the control of the Governor General in Council, may from time to time exempt from assessment.
Source: official text of The Central Provinces Land-Revenue Act, 1881 as published on India Code (PDF). All sections of the Central Provinces Land-Revenue Act, 1881.