State Act
67
Section 67. Manner of assessment and alteration of assessment.
The Maharashtra Land Revenue Code, 1966
Act no. 41 of 19661966In forceMaharashtra (State Act)
67. Manner of assessment and alteration of assessment.— (1) The land revenue leviable on any land under the provisions of this Code shall be assessed, or shall be deemed to have been assessed, as the case may be, with reference to the use of the land,— (a) for the purpose of agriculture, (b) for the purpose of residence, (c) for the purpose of industry, (d) for the purpose of commerce, (e) for any other purpose. 1[* * *] (3) Where land held free of assessment on condition of being used for any purpose is used at any time for any other purpose, it shall be liable to assessment. (4) The assessment under 2[sub-section (3)] shall be made in accordance with the rules made in this behalf.