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State of Gujarat - Section

Section 67A in The Bombay Land Revenue Code, 1879

67A. [ Payment of conversion tax by occupant for change of use of land in certain areas. [Section 67A was inserted by the Presidents Act No. 26 of 1976, Section 7]

(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; or
(b)is used for any other purpose without the permission of the Collector being first obtained or before the expiry of the period prescribed [in that section, or]
(c)[ is used for a bonafide industrial purpose under section 65B] [Clause (c) was added, by Gujarat 6 of 1997, section 4(1) (b) (w.r.e.f. 24-12-1996).].
the occupant of such land shall be liable to pay to the State Government, a tax at the rate specified in the corresponding entry [in column (3) or (4)] [These words, brackets, and figures were substituted for the words, brackets and figures 'in column (3), (4), (5), (6) or (7) 'by Gujarat 14 of 2003, section 2(1) (w.e.f. 01-04-2003).], 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 (hereafter in this section referred to as the existing non-agricultural purpose) 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-agricultural 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 [in column (3) or (4)] [These words, brackets and figures were substituted for the words, brackets and figures' in column (3), (4) , (5), (6) or (7) 'by Gujarat 14 of 2003, section 2(1) (w.e.f. 01-04-2003).], 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.
(2A)[ Where any land assessed or held for any non-agricultural purpose not being an industrial purpose (hereinafter referred to as "the existing non-agricultural purpose") 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 [column (4)] [Sub-section (2A) was inserted by Gujarat 6 of 1997, section 4(3) (w.r.e.f. 24-12-1996).] of the Table below and the rate of tax applicable to the existing non-agricultural purpose specified in [column] [These word, brackets and figure were substituted for the words, brackets and figures 'Columns (3), (4) and (5)' by Gujarat 14 of 2003, section 2 (2) (ii) (w.e.f. 01-04-2003).], of the Table below:]Provided that no tax shall be payable [under this sub-section] [These words, brackets, figures and letter were substituted for the words 'under this sub-section' by Gujarat 14 of 2003, section 4 (2).] or under sub-section (2A) if the rate of tax applicable to the other non-agricultural 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.[Table] [This Table and Explanation was substituted by Gujarat 14 of 2003, section 2(3) (w.e.f. 01-04-2003).]
Sr. No. Area, in which land is situated Rate of conversion tax per square metre ofland
    When land is to be used for temporarynon-agriculture purpose or for residential purpose or forcharitable purpose When land is to be used for industrial purposeor for any other purpose.
1 2 3 4
1. Villages, Municipal boroughs, notified areas andcities having population not exceeding one lakh as per the lastcensus. Rs. 2.00 Rs. 6.00
2. Municipal boroughs, notified areas and citieswith a population exceeding one lakh as per the last census. Rs. 10.00 Rs. 30.00
Explanation.- ln the above Table,"municipal borough" or "notified area" meansrespectively a municipal borough or a notified area within themeaning of the Gujarat Municipalities Act, 1963 (Gujarat 34 of1964)]