Section 22 in The Maharashtra Land Revenue (Conversion of use of Land and Non-Agriculture Assessment) Rules, 1969
22. Exemption.
(1)For the purposes of clause (1) of Section 117, lands used by an agriculturist for extracting or canning fruit juice, gur making, oil pressing, cotton ginning or paddy husking or other similar purpose from the produce of his own fields shall be used for occupations subsidiary or ancillary to agriculture.(2)Lands used for hospitals, hostels, playgrounds, parks and garden, officer premises of local authorities and gymnasiums or for roads, paths and lanes set apart in layouts, for the benefit of all citizens without distinction of religion, race, sex, place of birth or any of them shall be exempt from the payment of non-agricultural assessment so long as they are used for any of the said purposes and for any of the said purposes and for no other purposes and yield no profit to private individuals or to any person.[(2-A) Land used for weekly Markets by Gram Panchayats shall be exempted from the payment of non-agricultural assessment, so long as it is used for that purpose.] [Sub-rule (2A) was inserted by G.N. No. NAA-4793/107798/CR-16/L-5, dated 30th August, 2006 (M.G.G. Part IV-B, page 1343).](3)In the case of building sites held by Co-operative Housing Societies or the Housing Board which are not built upon, no non-agricultural assessment shall be levied for the three years subsequent to the date on which possession of the lands was taken or till the date on which non-agricultural use of the land begins, whichever is late.
