Section 117 in Maharashtra Land Revenue Code, 1966
117. Lands exempt from payment of non-agricultural assessment.
- Lands used for the following purposes shall be exempt from the payment of the non-agricultural assessment, namely:-(1)lands used by an agriculturist for an occupation subsidiary or ancillary to agriculture, such as the erection of sheds for handlooms, poultry farming, or gardening or such other occupations as the State Government may specify in ruhes made in that behalf;(2)lands used for purposes connected with the disposal of the dead;(3)lands solely occupied and used for public worship and which were exempt from payment of land revenue by custom grant or otherwise before the commencement of this Code;(4)lands used for an educational or charitable purpose the benefit of which is open to all citizens without distinction of religion, race, caste, place of birth or any of them;(5)lands used for any other public purpose which the State Government may by rules made under this Code declare to be exempt, for such period and subject to such conditions as may be specified therein;(5A)[ agricultural lands in non-urban area used for personal bona fide residential purpose under sub-section (2) of section 42;] [Sub-section (5a) inserted by Maharashtra 17 of 2007, section 4 w.e.f. 1-8-2007.](6)such agricultural lands (outside a gaothan, if any) in a non-urban area, converted to non-agricultural use for purposes of residential building as the State Government may, by notification in the Official Gazette, specify.
