Land use conversion

Section 142 of the Uttar Pradesh Land Laws (Amendment) Act 1978 provides that a bhumidhar has the right to use his land for any purpose whatsoever. This right is peculiar to a bhumidhar alone. He can use his holding or part thereof for a purpose not connected with agriculture, horticulture or animal husbandry etc., and instead may use it for industrial or residential purpose. When the land is being used for such purposes, the Assistant Collector-in-charge of the sub-division may, suo moto or on an application, after making any inquiry make a declaration to that effect. On result of such declaration is that such land ceases to be governed by the provisions of this Act except by this section. Another consequence is that such demarcated land is then in the matter of devolution governed by personal law to which he is subject.

Industrial purpose - The words "industrial purpose" have not been defined anywhere in the Act but they are taken in a sense opposed to agricultural purpose. Fpor the land used for industrial purposes at least one thing is established. If the object of using the land is to raise agricultural produce it will tantamount to a purpose connected with agriculture. The use does not change the object of the user of the land which was used for an agricultural purpose. The circumstances that the ultimate produce is not being consumed by human beings or beasts but by a factory is irrelevant for determining the purpose for which the land is being used. Kesar Sugar Works Ltd, v. State of U.P., 1967 RD 157.

In Commissioner of Income Tax v. B.K.S. Roy, AIR 1957 SC 768, it was held that the term agriculture cannot be confined merely to production of grain and food products meant for human beings and beast but must be understood as comprising all products of land which have some utility either for consumption or for trade and commerce.