67. Manner of assessment and alteration of assessment.
(1)The land revenue leviable on any land under the provisions of this Code 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,(e)for any other purpose.(2)Where land assessed to agricultural is used for non-agricultural purpose or vice versa or being assessed to one non-agricultural use is used for another non-agricultural purpose, then the assessment fixed under the provisions of this Code upon such and shall, notwithstanding that the term for which such assessment may have been fixed has not expired, be liable to be altered and assessed at a rate provided for under this Code in accordance with the purpose for which it is used or is permitted to be used.(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 assessment under sub-sections (2) and (3) shall be made in accordance with the rules made in this behalf.
