(1)The assessment of land revenue shall be made with reference to the following use of land at such rates as may be prescribed :(a)for the purpose of agriculture including any improvement made thereon;(b)for the purpose of dwelling houses;(c)for educational purpose;(d)for commercial purpose;(e)for industrial purpose including the purpose of mines and minerals;(f)for purpose other than those specified in items (a) to (e) above as may be notified by the State Government.
