Section 48(2A) in The Bombay Land Revenue Code, 1879
(2A)[ Where any land assessed for any purpose is used for a bonafide industrial purpose under section 65B and a certificate to that effect is issued to the occupant of such land under that section, the assessment fixed under the provisions of this Act upon such land shall, notwithstanding that the term for which such assessment may have been fixed has not expired, be liable to be altered and fixed at a different rate with effect from the commencement of the revenue year in which the use of land for a bona fide industrial purpose is commenced, by such authority and subject to such rules as the State Government may prescribe in this behalf.] [Sub-section (2A) was inserted by Gujarat 6 of 1997, section 2 (w.r.e.f. 24-12-1996).]
