Section 67(1) in Maharashtra Land Revenue Code, 1966
(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.
