State Act

The Gujarat Land Revenue Code, 1879

9[67A. (1) Where any land assessed or held for the purpose of agriculture and situated in an area specified in column (2) of the Table below (hereafter in this section referred to as the specified area)— (a) is permitted, or deemed to have been permitted, under section 65, to be used for any other purpose 10[or for other different purposes]; or (b) is used for any other purpose 1[or for other different purposes] without the permission of the Collector being first obtained or before the expirty of the period prescribed 2[in that section, or] 3[(c) is used for a bonafide industrial purpose under section 65B,] the occupant of such land shall be liable to pay to the State Government, a tax at the rate specified in the corresponding entry 3[in column (3) or (4)], as the case may be, of the said Table from the date on which such permission is, or is deemed to have been granted, or from the date on which the land is put to such use, whichever is earlier. (2) Where any land assessed or held for any non-agricultural purpose 4[or other different non-agricultaral purposes] (hereafter in this section referred to as the existing non-agricultural purpose 4[or other different non-agricultural purposes]) and situated in a specified area— (a) is permitted or is deemed to have been permitted, under section 65A, to be used for any other non-agriculture purpose; or (b) is used for any other non-agricultural purpose without the permission of the Collector being first obtained or before the expiry of three months from the date of application for such permission, the occupant of such land shall be liable to pay to the State Government, a tax at such rate as is equivalent to the difference between the rate of tax applicable to the other non-agricultural purpose specified in the corresponding entry 5[in column (3) or (4) or (5)], as the case may be, of the Table below and the rate of tax applicable to the existing non-agricultural purpose specified in the said columns. 6[(2A) Where any land assessed or held for any non-agricultural purpose 7[or other different non-agricultural purposes] not being an industrial purpose (hereinafter referred to as “ the existing non-agricultural purpose 7[or other different non-agricultural purposes]”) and situated in a specified area is used for a bonafide industrial purpose under section 65B, the occupant of such land shall be liable to pay to the State Government a tax at such rate as is equivalent to the difference between the rate of tax applicable to the industrial purpose specified in the corresponding entry in 8[column (4)] of the Table below and the rate of tax applicable to the existing non-agricultural purpose specified in [column(3) or (5) of the Table below:]] Provided that no tax shall be payable 10[under this sub-section or under sub-section (2A)] if the rate of tax applicable to the other non-agricltural purpose is lower than the rate applicable to the existing non-agricultural purpose. (3) The tax payable under this section shall be known as conversion tax and shall be payable by the occupant to such authority, in such manner and at such time as may be prescribed by rules made under section 214. 1[T A B L E Sr. No. Area in which land is situated Rate of conversion tax per square meter of land when land is to be used for temporary non-agricultural purpose or for residential purpose or for charitable purpose. when land is to be used for industrial purpose or for any other purpose. when land is to be used for other different non-agricultural purpose. 1 2 3 4 5 1. Villages, Municipal boroughs, notified areas and cities having population not exceeding one lakh as per the last census. ₹ 2.00 ₹ 6.00 ₹ 8.00 2. Municipal boroughs, notified areas and cities with a population exceeding one lakh as per the last census. ₹ 10.00 ₹ 30.00 ₹ 40.00 2[Explanation.— In the above Table, “municipal borough” or “notified area” means respectively a mucipal borough or a notified area within the meaning of the Gujarat Municipalities Act, 1963]