Section 67A(1) in The Bombay Land Revenue Code, 1879
(1)Where any land assessed or held for the purpose of agriculture and situated in an area specified in column (2) of the Table below (hereafter in this section referred to as the specified area)-(a)is permitted, or deemed to have been permitted, under section 65, to be used for any other purpose; or(b)is used for any other purpose without the permission of the Collector being first obtained or before the expiry of the period prescribed [in that section, or](c)[ is used for a bonafide industrial purpose under section 65B] [Clause (c) was added, by Gujarat 6 of 1997, section 4(1) (b) (w.r.e.f. 24-12-1996).].the occupant of such land shall be liable to pay to the State Government, a tax at the rate specified in the corresponding entry [in column (3) or (4)] [These words, brackets, and figures were substituted for the words, brackets and figures 'in column (3), (4), (5), (6) or (7) 'by Gujarat 14 of 2003, section 2(1) (w.e.f. 01-04-2003).], as the case may be, of the said Table from the date on which such permission is, or is deemed to have been granted, or from the date on which the land is put to such use, whichever is earlier.
