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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.
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