Section 51(3)(a) in The Maharashtra Land Revenue (Disposal of Government Lands) Rules, 1971
(a)In the case of grant of land for non-agricultural purpose, he shall be liable to pay fine equal to the non-agricultural assessment for every year of default where it is already levied on the land. If the non-agricultural assessment is not levied or the land is granted subject to full or partial exemption, the amount of fine for every year of default shall be equal to the non-agricultural assessment that would be leviable had the land not been exempt from payment of non-agricultural assessment;