Sec 92 to 103 Chapter VIII (Assessment and Re-Assessment of Land in Urban Areas)The Madhya Pradesh Land Revenue Code Act

92. Provisions of Chapter to apply to land in urban areas. —

(1) The provisions of this Chapter shall apply to land held in urban area, whether for agricultural or non-agricultural purposes. —

(1) by a bhumiswami;

(2) by a Government lessee under a lease granting a right of renewal;

(3)  and by a holder of service land.

(2) Whenever the land revenue or rent assessed on a plot number falls due for revision the Collector shall assess the plot in accordance with the provisions of this Chapter.

Explanation.—

For the purposes of this section, the land revenue or rent payable for a plot shall be deemed due for revision — 

(i) if the plot is held on a lease when the lease becomes due for renewal;

(ii)  and in the case of a plot held by a bhumiswami on the expiry of the original term of settlement.

93. Powers of Collector to divide lands into plot numbers. —

Subject to rules made under this Code, the Collector may —

(a) divide the lands in an urban area into plot numbers; and  

(b)  recognize existing survey numbers as plot numbers, reconstitute plot numbers or form new plot numbers.

94. Powers of Collector to re-number or sub-divide plot numbers. —

(1) The Collector may either re-number or sub-divide plot numbers into as many sub divisions as may be required in view of the acquisition of rights in land or for any other reason.

(2) The division of plot numbers into sub-divisions and the apportionment of the assessment of the plot number amongst the sub-divisions shall be carried out in accordance with rules made under this Code and such rules may provide limits either of area or of land revenue or rent, as the case may be, or both in any local area, below which no sub-division shall be recognised

Provided that the total amount of assessment of any plot number shall not be enhanced during the term of settlement unless such assessment is liable to alteration under the provisions of this Code.

95. Area and assessment of plot numbers and sub-divisions to be entered in records. —

The area and assessment of plot number and sub-divisions of plot numbers shall be entered in such records as may be prescribed.

96. Area in town formed into blocks for assessment.—

For the purposes of assessment, the area in a town shall be formed into blocks and in forming such blocks regard shall be had to use of land for industrial, commercial, residential or such other special purposes as may be prescribed.

97. Omitted.

98. Fair assessment.—

The fair assessment of lands used for agricultural purpose shall be calculated and fixed in accordance with the principles and restrictions set forth in Section 81 and lands used for non-agricultural purpose shall be fixed in accordance with the rules made under Section 59.

(2) The average annual letting value of lands in each block in respect of land held for purposes mentioned in sub-section (1) of section 59 shall be determined separately in the prescribed manner on the basis of transactions of sales and leases in respect of the land held for each of the aforesaid purposes in such block during the period of five years immediately preceding the year in which the letting value is being determined, so far as the information about such transactions is available:

Provided that if the transactions which have taken place in any block in respect of any land held for any of the aforesaid purpose are not sufficiently representative transactions in respect of the land held for the corresponding purpose during the same period in adjacent block may be taken as basis for determining the letting value.

(3) The standard rate of assessment for lands held for purposes mentioned in clause (b) or (c) of sub-section (1) of Section 59 shall be equal to one-third of the average annual letting value determined or the block in respect of such land under sub-section (2) and for purposes mentioned in clause (b) of sub-section (1) of Section 59 shall be one-half of the average annual letting value determined for the block in respect of such land.

(4) The standard rates for lands held for agricultural purposes shall be fixed with due regard to soil and position of land and to the profits of agriculture to the consideration paid for leases and to the sale prices of such lands.

99. Omitted.

100. Fixation of fair assessment at the time of revision.—

In the case of lands which are being assessed for a purpose with reference to which they were assessed immediately before the revision, the assessment so arrived at exceeds, in the case of agricultural land one and a half times the land revenue or rent and in the case of other lands six times the land revenue or rent payable immediately before the revision the assessment shall be fixed at one and a half times such land revenue or rent in the case of agricultural land and at six times such land revenue or rent in the case of other lands :

Provided that where an improvement has been effected at any time in any holding held for the purpose of agriculture by or at the expense of the holder thereof, the assessment of such holding shall be fixed as if the improvement had not been made.

101. Term of settlement. —

The assessment fixed under Section 10 shall remain in force for a period of thirty years or for such longer period as may elapse before re-assessment after that period and such period shall be deemed to be the term of settlement for all purposes.

102. Assessment fixed shall be land revenue or rent. —

The assessment fixed under Section 100 shall be the land revenue or rent payable annually on such plot number unless it is modified in accordance with the provisions of this Code or any other law.

103. Land revenue or rent fixed under previous settlement or leases to continue.

The land revenue or rent fixed for any land in an urban area under a settlement or a lease from Government with rights of renewal made before the coming into force of this Code shall, notwithstanding the expiry of the term of such settlement or lease, continue in force until the assessment on such land is fixed in accordance with the provisions of this Chapter.