Reassessment on diversion of land prior to coming into force of the code

B. Reassessment on diversion of land prior to coming into force of the code - Where prior to the coming into force of this code land in any area assessed for any one purpose was subsequently diverted for use 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 -

1. (1) in accordance with the purpose to which it has been diverted with effect from —
   • (a) The date on which such diversion was made if in the area concerned there was in force any enactment repealed under Section 261 which contained provision for alteration or reassessment on such diversion;
   • (b) The date of coming into force of this Code in any other case; and
2. (2) in case of (a) above in accordance with the provisions of such repealed Act, and in the case of (b) above in accordance with the provisions of this Code.]