Section 51(3)(b) in The Maharashtra Land Revenue (Disposal of Government Lands) Rules, 1971
(b)[ in the case of grant of land for agricultural purpose he shall be liable to pay fine equal to five times the agricultural assessment levied on the land for every year of default and in the case of the land where the agricultural assessment is not yet levied or the land is granted subject to full or partial exemption, the amount of fine for every year of default shall be equal to the agricultural assessment that would be leviable had the land not been exempted from payment of agricultural assessment;]