Diversion of land other purpose

If any land held for one purpose is diverted to any other purpose except agriculture, the assessment theron shall be revised in accordance with any of the methods specified below according to the circumstances of the case, viz:-

1. (i) in the area in which the land is situated has an assessment rate for the land used for that purpose as confirmed by the [State Government] under sub-section (1) of section 34, then in accordance with such revenue rate;
2. (ii) if there be no revenue rate in force as aforesaid then the Collector may assess the revenue at a rate not exceeding 3% of the value of such land.