(1)The assessment of land revenue on any land shall be made with reference to the use of land-(a)for the purpose of agriculture or such farm house, which is situated on holding of one acre or more;(b)as sites for dwelling houses;(c)for purposes other than those specified in item (a), (b), (d) or (e);(d)for industrial or commercial purpose;(e)for the purpose of mining under a mining lease within the meaning of Mines and Minerals (Regulation and Development) Act, 1957 (No. 67 of 1959);(f)[ Residential Colony/Project; [Inserted by C.G. Act No. 14 of 2011, dated 3.5.2011.](g)Public/Institutional Purpose;(h)Medical Facilities Center.]Provided that the assessment of land revenue on any land situated in the areas which are constituted as reserved or protected forests under the Indian Forest Act, 1927 (16 of 1927), with reference to use of land for any of the purposes aforesaid shall not be proceeded with or any procedure relating to the assessment to be followed under the relevant provisions of the Code shall not be commenced except on a certificate permitting the use of land issued by an officer of the Forest Department duly authorised by the State Government in this behalf.Explanation. - For the purpose of clause (a) "Farm House" means such building or construction which is any improvement as defined in clause (j) of sub-section (1) of Section 2, the plinth area of which shall not exceed one hundred square metre and the built up area shall not exceed one hundred fifty square metre.
