(1) The assessment of land revenue on any land shall be made, or
shall be deemed to have been made, with respect to the use of the land
(a) for purposes of agriculture;
(b) for industrial or commercial purposes;
(c) as sites for dwelling houses;
(d) for any other 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 at a different rate in accordance with the rules made under this Act.
(a) for purposes of agriculture;
(b) for industrial or commercial purposes;
(c) as sites for dwelling houses;
(d) for any other 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 at a different rate in accordance with the rules made under this Act.