48. [ Manner of assessment and alteration of assessment-Prohibition of use of land for certain purposes. [Section 48 was substituted by Bombay 4 of 1913, section 14.]
- [(1) The land revenue leviable on any land under the provisions of this Act shall be assessed, or shall be deemed to have been assessed, as the case may be, with reference to the use of the land-(a)for the purpose of agriculture;(b)for the purpose of residence;(c)for the purpose of industry;(d)for the purpose of Commerce, or(e)for any other purpose.](2)[Where land assessed for use for any purpose is permitted or deemed to have been permitted under section 65, or, as the case may be, under section 65A to be used for any other purpose, or is used for any other purpose without the permission of the Collector being first obtained or before the expiry of the period prescribed by section 65, or, as the case may be, by section 65A.] [These words, figures and letters were substituted for the words 'Where land assessed for use for any purpose is used for any other purpose', by the President's Act No. 26 of 1976, section 2(ii)(a).] The assessment fixed under the provisions of this Act upon such land shall, notwithstanding that the term for which such assessment may have been fixed has not expired, be liable to be altered and fixed at a different rate [with effect from the commencement of the revenue year in which the land is so permitted or deemed to have been permitted to be use or, as the case may be, is used without the permission of the Collector] [These words were inserted by the President's Act No. 26 of 1976, section 2(ii) (b).] by such authority and subject to such rules as the [[State] [The words 'Provincial Government' were substituted for the words 'Governor in Council' by the Adaptation of Indian Laws Order in Council.] Government] may prescribe in this behalf.(2A)[ Where any land assessed for any purpose is used for a bonafide industrial purpose under section 65B and a certificate to that effect is issued to the occupant of such land under that section, the assessment fixed under the provisions of this Act upon such land shall, notwithstanding that the term for which such assessment may have been fixed has not expired, be liable to be altered and fixed at a different rate with effect from the commencement of the revenue year in which the use of land for a bona fide industrial purpose is commenced, by such authority and subject to such rules as the State Government may prescribe in this behalf.] [Sub-section (2A) was inserted by Gujarat 6 of 1997, section 2 (w.r.e.f. 24-12-1996).](3)Where land held free of assessment on condition of being used for any purpose is used at any time for any other purpose, it shall be liable to assessment.(4)The Collector or a survey officer may, subject to any rules made in this behalf under section 214, prohibit the use for certain purposes of any unalienated land liable to the payment of land revenue, and may summarily evict any holder who uses or attempts to use the same for any such prohibited purpose.]
