The Tripura Land Revenue and Land Reforms Act,1960
Section 19. Assessment of land revenue
(1) The assessment of land revenue on any land shall be made, or shall be deemed to have been made, with respect to the use of the land-
(a) For purpose of agriculture;
(b) For industrial or commercial purposes;
(c) As sites for dwelling houses;
(d) For any other purpose.
(2) Where land assessed for use for any one purpose is diverted to any other purposes, 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 be altered and assessed at a different rate in accordance, with the rules made under this Act.