Assessment of land to land revenue

Assessment of land to land revenue.—

1. (1) The assessment of land revenue on any land shall be made or deemed to have been made, as the case may be with reference to the use of the land—
   • (a) for the purpose of agriculture,
   • (b) for the purpose of residence,
   • (c) for industrial or commercial purpose,
   • (d) for any other purpose.
2. (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 at a different rate provided for under this code in accordance with the purpose for which it is used or is permitted to be used.