Short Note : 1. The petitioner purchased certain land which is being used for a market yard. By annexure R-1, the Sub-Divisional Officer assessed diversion tax over this land and made it operative with effect from 19-10-1973. Held : The petitioner Committee was first constituted under the Agricultural Produce Markets Act, 1960. The Act was repealed by the M.P. Krishi Upaj Mandi Adhiniyam 1972 which came into force on 1-6-1973. The land which the petitioner purchased and which is now used as a market, was purchased on 15-8-1968. The land was agricultural land. At the time when the land was purchased there was no exemption from the operation of section 59 of the M.P. land Revenue Code as is now provided in section 9(3) of the 1972 Adhiniyam. The diversion of the agricultural land purchased by the petitioner for the purpose of the market yard made it liable for payment of altered assessment under section 59 (2) of the Code. The revenue authorities, however, did not take any action till the coming into force of the 1972 Adhiniyam and the assessment of diversion tax under section 59(2) was made with effect from 1-10-1973. Section 9(3) of the 1972 Adhiniyam provides that nothing in section 59 and 172 of the M.P. Land Revenue Code shall apply to land acquired for the market committee under section 9 (1) or acquired by transfer, or purchase, gift or otherwise and sued for the purpose of establishment of a market yard. The land in question was acquired by purchase and is being used for the purpose of establishment of petitioner's market yard. The exemption contained in section 9(3) therefore clearly applies and the petitioner cannot be made liable for the diversion tax under section 59 (2) of the Code. The exemption is, however, prospective and it would be operative from 1-6-73. The petitioner was liable to pay diversion tax under section 59 (2) from 1968 to June 1973 but as earlier stated no assessment was made against the petitioner. The assessment of the diversion tax which is impugned in this petition is made only from 1-10-1973. This assessment cannot be operative at all, the reason being that it covers a period governed by the exemption contained in section 9(3) of the 1972 Adhiniyam. Petition allowed.