Section 7. Conversion of one kind of land into another not to effect ceiling area in certain cases

Notwithstanding anything contained in this Act, where on account of an improvement made, by sinking a tube well or by lift irrigation from a perennial water source operated by diesel or electric power, in the land by or at the cost of the person holding such land, one kind of land is converted into another kind of land on or after 15th August, 1972, such conversion shall not be taken into account in calculating the extent of land held by or the ceiling area applicable to such person: Provided that where such conversion takes place as a result of any irrigation project constructed at the cost of the Government, the land so converted shall be taken into account for the said purpose.