Conversion of one kind of land into another not to affect ceiling area in certain cases

(1) Notwithstanding anything contained in this Act, where on account of any improvements made in the land by or at the cost of the person holding such land, one kind of the lands specified in clause (32) of section 2 is converted into another kind of the lands specified in the said clause after the date of publication of the final statement under section 11 or section 13, such conversion shall not be taken into account in calculating the extent of land held by such person. (2) Where such conversion takes place as a result of any irrigation project constructed at the cost of the Government, the land so converted shall be reduced to standard hectares according to the proportion specified in clause (32) of section 2, and the ceiling area of such person shall be fixed in accordance with the provisions of this Act.