59. [ Land revenue according to purpose for which land is used. [Substituted by M.P. Act No. 23 of 2018]
(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.(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 assessment at the rates prescribed for the purpose to which it has been diverted.(3)Where the land held free from the payment of land revenue on condition of being used for any purpose is diverted to any other purpose it shall become liable to the payment of land revenue and assessed at the rates prescribed for purpose for which it has been diverted.(4)Where land assessed for use for any one purpose is diverted to any other purpose, and land revenue is assessed thereon under the provisions of this section, the premium on such diversion shall be payable at such rates as may be prescribed.(5)Whenever land assessed for one purpose is diverted to another purpose, the Bhumiswami shall compute the premium and reassessed land revenue payable and deposit the amount so computed in the manner prescribed.(6)The Bhumiswami shall give a written intimation of such diversion to the Sub-Divisional Officer along with the receipt of the deposit of the amount under sub-section (5), and the land shall be deemed to have been diverted from the date of such intimation.(7)On the receipt of intimation under sub-section (6), the Sub-Divisional Officer shall, as soon as possible, make enquiry into the correctness of the computation made by the Bhumiswami and communicate to the Bhumiswami either confirming the computation made under sub-section (5) or informing him the correct amount of premium and land revenue payable. In case the amount deposited under sub-section (5) is less than the amount computed by the Sub-Divisional Officer, the difference shall be paid by the Bhumiswami within sixty days of receipt of such intimation :Provided that in case the amount deposited under sub-section (5) is greater than the amount computed by the Sub-Divisional Officer, the difference shall be refunded to the Bhumiswami within sixty days.(8)If the Sub-Divisional Officer fails to communicate to the Bhumiswami under sub-section (7) within five years from the date of intimation received under sub-section (6), the arrears of re-assessed land revenue shall not be payable for a period exceeding five years.(9)If the Bhumiswami fails to give the intimation of diversion under sub-section (6), the Sub-Divisional Officer on his own motion or on receiving such information shall compute the premium and re-assess the land revenue payable on account of such diversion and also impose a penalty equal to fifty per centum of the total amount payable :Provided that such re-assessed land revenue shall be payable from the actual date of diversion subject to a maximum period of five years :Provided further that no penalty shall be imposed for one year from the date of commencement of the Madhya Pradesh Land Revenue Code (Amendment) Act, 2018.(10)The Bhumiswami shall divert land for only such purpose as is permissible under the law governing the use of land for the time being in force :Provided that no action of the Bhumiswami or Sub-Divisional Officer under this section shall be construed as granting of permission to change use of land contrary to the provisions of the applicable law :Provided further that the competent authority may take action against Bhumiswami for such diversion contrary to the provisions of the law for the time being in force irrespective of any action taken under this section.(11)The premium and re-assessed land revenue shall be computed at the rates prevailing on the date of intimation by the Bhumiswami under subsection (6) or the date of passing of order by Sub-Divisional Officer under sub-section (9), as the case may be.(12)All proceedings under this section pending before the Board or any Revenue Officer prior to commencement of the Madhya Pradesh Land Revenue Code (Amendment) Act, 2018 shall stand abated and the Sub-Divisional Officer shall impose premium and assess the land revenue on account of diversion in accordance with the provisions of this section.]
