Code, Commercial Crop, Tax, Holding, Land Revenue
An Act to provide for the levy and collection of tax on lands under commercial crops.
Be it enacted by the Madhya Pradesh Legislature in the Seventeenth Year of the
Republic of India as follows:—
Section 1 – Short title and extent-
(1) This Act may be called the Madhya Pradesh Vanijya Fasal (Bhumi Par Kar)
(2) It extends to the whole of Madhya Pradesh.
Section 2 – Definitions-
In this Act, unless the context otherwise requires,—
(a) “Code” means the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959);
(b) “Commercial Crop” means the crops mentioned in the Schedule;
(c) “Tax” means the tax referred to in Section 3;
(d) words and expressions defined in the Madhya Pradesh Land Revenue Code, 1959
(20 of 1959), shall wherever used herein, be construed to have the meanings assigned
to them in the Code.
Section 3 – Levy of tax on land under commercial crops-
2 [(1) Notwithstanding anything contained in the Code, there shall be levied for each
agricultural year a tax on all lands under commercial crops during such year at the
rate specified below :—
Two rupees per acre or part
thereof in excess of half an acre.
(i) in the case of commercial crops
specified in Part I of the Schedule.
Four rupees per acre or part
thereof in excess of half an acre
(ii) in the case of commercial
crops specified in Part II of the
1 Received the assent of the Governor on the 18th October, 1966; assent first published in the “Madhya
Pradesh Gazette” (Extraordinary) dated the 20th October, 1966.
2 Substituted by M.P. Act No. 5 of 197075
Provided that where such part is half an acre or less but not less than quarter of an
acre, the tax levied for such part shall,—
(i) in the case of a commercial crops specified in Part I, be one rupees; and
(ii) in the case of a commercial crop specified in Part II, be two rupees:
Provided further that no tax shall be levied for a part less than quarter of an acre.
(a) The tax levied under sub-section (1) shall be in addition to any tax payable to the
State Government for such land under any enactment for the time being in force and
shall be payable by the tenure holder, occupancy tenant, Government lessee or holder
of a service land, as the case may be, under the Code in the same manner as land
Section 3A – Exemption of certain land under commercial crops from payment of
3 [No tax shall be payable in respect of an uneconomic holding under commercial
Explanation I.—For the purposes of this section,—
(a) “uneconomic holding under commercial crops” shall mean a holding the extent of
which is seven and half acres or less or any holding the land revenue payable in
respect whereof does not exceed five rupees;
(b) “holding” shall mean the entire land held by a person in the State, notwithstanding
the fact that any portion thereof is separately assessed to land revenue; and
(c) “land revenue” shall not include moneys payable to the State Government for land
by way of premium, rent or lease money in respect of land leased out for a period of
less than five years or quit rent.
Explanation II.—For the purpose of clause (b) of Explanation I, entire land, held by a
person in the State, shall mean—
(a) the entire land held by a person in the State individually and shall include—
(i) where land is held by such person jointly with one or more persons, so much
portion of the land as falls to his share; and
(ii) land held by such person as Bhoodan holder under the Madhya Pradesh Bhoodan
Yagna Act, 1968 (No. 28 of 1968), and
(b) where land is held by a person jointly with one or more persons the single holding
so jointly held].
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