Section 20 in The Maharashtra Land Revenue (Conversion of use of Land and Non-Agriculture Assessment) Rules, 1969
20. Reimposition of agricultural assessment.
(1)Except in cases where agricultural lands are transferred under the provisions of the relevant tenancy law for purposes of non-agricultural use, where any holding, which has been assessed, or of which the assessment has been altered for any non-agricultural use is used for agriculture only, the Collector may, on the application of the holder, withdraw the non-agricultural assessment, and impose either the old agricultural assessment, if any, if the settlement period has not expired; or may, in other cases, impose an agricultural assessment equivalent to that imposed on other similar agricultural lands in the vicinity of such holding.(2)Such agricultural assessment shall commence from the first day of the agricultural year next following and shall be subject to the same conditions as to periodical revision, and the same rules and provisions of law as if they had been imposed at the ordinary revenue settlement of the village in which the land is situated.
