Section 47A in Maharashtra Land Revenue Code, 1966
47A. [ Liability for payment of conversion tax by holder for change of user of land.] [Section 47A was inserted by Maharashtra 8 of 1979, section 2]
(1)There shall be levied and collected additional land revenue, to be called the conversion tax, on account of charge of user of lands.(2)Where any land assessed or held for the purpose of agriculture is situated within [the limits of Mumbai Municipal Corporation area excluding the area of the Mumbai City District or any other Municipal Corporation area] [This portion was substituted for the portion beginning with the words 'the limits of Greater Bombay' and ending with the word 'Solapur' by Maharashtra 23 of 1999, section 2(1)(a)] or of any 'A' Class or 'B' class municipal area or of any peripheral area of any of them, and -(a)is permitted, or deemed to have been permitted under sub-section (3) of Section 44, to be used for any non-agricultural purpose; [* *] [The word 'or' was deleted by Maharashtra 26 of 1994, section 3(a)(i)](b)is used for any non-agricultural purpose, without the permission of the Collector being first obtained, or before the expiry of the period referred to in sub-section (3) of Section 44, and is regularised under clause (b) of [Section 47; or] [These words and figures were substituted for the words and figures 'section 42' by Maharashtra 26 of 1994, section 3(a)(ii)](c)[ is put to a bona fide industrial use as provided in Section 44A.-] [This clause (c) was inserted by Maharashtra 26 of 1994, section 3(a)(iii)]then, the holder of such land shall, subject to any rules made in this behalf, be liable to pay to the State Government, the conversion tax, which shall be equal to [[Five times or such amount as may be prescribed, whichever is higher of ] [These words were substituted for the words 'three times' by Maharashtra 23 of 1999, section 2(1)(b)]]the non-agricultural assessment leviable on such land, in accordance with the purpose for which it is so used or permitted to be used.(3)Where any land assessed or held for any non-agricultural purpose is situated in any of the areas referred to in sub-section (2), and -(a)is permitted, or deemed to have been permitted under sub-section (3) of Section 44, to be used for any other non-agricultural purpose; Section 47;[* *] [The word 'or' was deleted by Maharashtra 23 of 1999, section 3(b)(i)](b)is used for any other non-agricultural purpose, without the permission of the Collector being first obtained, or before the expiry of the period referred to in sub-section (3) of Section 44, and is regularised under clause (b) of [Section 47; or] [These words and figures were substituted for the words and figures 'section 42' by Maharashtra 23 of 1999, section 3(a)(ii)](c)[ is put to a bona fide industrial use as provided in Section 44A.-] [This clause was inserted by Maharashtra 23 of 1999, section 3(b)(iii)]then, the holder of such land, subject to any rules made in this behalf, be liable to pay to the State Government, the conversion tax, which shall be equal to [[Five times or such amount as may be prescribed, whichever is higher of] [These words were substituted for the words 'three times' by Maharashtra 23 of 1999, section 2(2)]] the non-agricultural assessment leviable on such land, in accordance with the purpose for which it is so used or permitted to be used.Explanation. - For the purposes of this Section, -(1)[(a) "Mumbai Municipal Corporation" means the Mumbai Municipal Corporation constituted under the Mumbai Municipal Corporation Act; [These clauses were substituted by the Maharashtra 23 of 1999, section 2(3)(a)(1)](b)"any other municipal corporations" means all the other existing municipal corporations, constituted under the City of Nagpur Corporation Act, 1949 or the Bombay Provincial Municipal Corporations Act, 1949, as the case may be;](c)" 'A' Class or 'B' Class Municipal area" means any area classified as 'A' Class or, as the case may be, 'B' Class municipal area under [the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965] [These words were substituted for the words 'the Maharashtra Municipalities Act, 1965' by Maharashtra 23 of 1999, section 2(3)(a)(ii)];(2)"peripheral area" in relation to -(a)[ Mumbai Municipal Corporation area (excluding the area of the Mumbai City District) and municipal corporation areas of the Nagpur and Pune Municipal Corporations means the area within eight kilometres from their periphery; and [The sub-clauses were substituted for sub-clauses (a), (b) and (c) by Maharashtra 23 of 1999, section 2(3)(b)](b)all the other Municipal Corporations areas means the area within five kilometres from their periphery];(c)any 'A' Class or 'B' Class municipal area, means the area within one kilometre from the periphery of each of such 'A' Class or 'B' Class Municipal areas.
