The assessment of land revenue on any land shall be made with reference to the use of land.

As per Chhattisgarh Land Revenue Code, 1959 S. 59. Variation of land revenue according to purpose for which land is used. – (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; (g) Public/Institutional Purpose; (h) Medical Facilities Center.