Section 67A(2A) in The Bombay Land Revenue Code, 1879
(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.
