Section 118 in Maharashtra Land Revenue Code, 1966
118. Revocation of exemption.
- It shall be lawful for the State Government to direct that any land which is exempt under the provisions of Section 117 from payment of non-agricultural assessment shall cease to be so exempt if the land is used for any purpose other than that for which the exemption is provided; and thereupon the land shall be liable to payment of the assessment according to the provisions of this Chapter, and in addition, to such fine as the Collector may, subject to the general orders of the State Government, direct.
