Section 3 in Madhya Pradesh Bhu-Rajaswa Sanhita (Bhu-Rajasva Ka Nirdharan Tatha Punarnirdharan) Niyam, 2018
3.
(1)The assessment of land revenue shall be made at the rates specified in Schedule I.(2)In respect of land which has been assessed prior to the commencement of these rules, the land revenue shall stand automatically re-assessed at the rates specified in Schedule-I from the revenue year following such commencement.(3)In respect of land which is assessed for the first time as per rule 5 the assessment shall be effective from the date of assessment.(4)In respect of land which is re-assessed on diversion as per Part-C of these rules the re-assessment shall be effective from the date of diversion.(5)Every year the State Government shall notify in Schedule-I the rates of assessment of land revenue applicable for the following revenue year:Provided that if no notification is issued under this sub-rule then the prevailing rates shall continue for the following revenue year.(6)Whenever the rates specified in Schedule-I are changed, the land revenue of the lands. which have been assessed prior to such change shall stand automatically re-assessed at such changed rates from the following revenue year.Explanation - (1) Notwithstanding anything contained in this rule, no land revenue shall be payable in respect of all such lands which are exempted from payment of land revenue under section 245 of the Code or exempted by the State Government by notification under sections 58 or 58-A of the Code.(2)Any 'improvement' with reference to a holding as defined in clause (j) of sub-section (1) of section 2 of the Code shall be assessed for the purpose of agriculture under clause (a) of sub-section (1) of section 59.
