The Colas c27.20

c27.20

That the revenue from agricultural lands was periodically reassessed, and the classification of the land revised from time to time in accordance with changes in cropping, fertility and so on, is amply borne out by the inscriptions.⁴² Once more, the regular practice in these matters has to be inferred from the exceptions which are specially recorded. In some instances the *nāṭṭār* or the *sabhā* undertake never to raise the land set apart for a charity from a lower grade to a higher one in any reclassification in future years. In others the tax due from specified areas of land is fixed in perpetuity as a *nilai-iṟai*, a permanent settlement.