section 59
Variation of land revenue according to purpose for which land is used
Madhya Pradesh Land Revenue Code, 1959Tax1959309 of 312 sections available
Statutory text
- (1) The assessment of land revenue on any land shall be made with reference to the use of land: (a) for the purpose of agriculture; (b) as sites for dwelling houses; (c) for purposes other than those specified in items (a), (b) or (d); (d) for industrial or commercial purpose. (2) Where land assessed for use for any one purpose is diverted to any other purpose, the land revenue payable upon such land shall, notwithstanding that the term for which the assessment may have been fixed has not expired, be liable to be altered and assessed in accordance with the purpose to which it has been diverted. (2-a) The alteration of assessment referred to in sub-section (2) shall be carried out by the Sub-Divisional Officer. (3) Where the land held free from the payment of land revenue on condition of being used for any purpose is diverted to any other purpose it shall become liable to the payment of land revenue and assessed in accordance with the purpose to which it has been diverted. (4) The assessment made under sub-sections (2) and (3) shall be in accordance with the rules made by the State Government in this behalf and such rules shall be in accordance with the principles contained in Chapter VII or VIII, as the case may be. (5) Where land for use for any one purpose is diverted to any other purpose, and land revenue is assessed thereon under the provisions of this section, the Sub-Divisional Officer shall also have power to impose a premium on the diversion in accordance with rules made under this Code: Provided that no premium shall be imposed for the diversion of any land for charitable purposes. (6) Notwithstanding any usage or grant or anything contained in any law, the right of all persons holding land, which immediately before the coming into force of the Madhya Pradesh Land Revenue Code, 1954 (II of 1955), was held in malik makbuza right, to exemption from payment of premium on diversion of such land is hereby abolished; but every such person shall, on diversion of such land, be entitled in lieu of such right to a rebate equal to the land revenue for one year payable for such land from the amount of premium determined under sub-section (5).
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