Section 22(3) in The Maharashtra Land Revenue (Conversion of use of Land and Non-Agriculture Assessment) Rules, 1969
(3)In the case of building sites held by Co-operative Housing Societies or the Housing Board which are not built upon, no non-agricultural assessment shall be levied for the three years subsequent to the date on which possession of the lands was taken or till the date on which non-agricultural use of the land begins, whichever is late.
