Section 20(1) in The Maharashtra Land Revenue (Conversion of use of Land and Non-Agriculture Assessment) Rules, 1969
(1)Except in cases where agricultural lands are transferred under the provisions of the relevant tenancy law for purposes of non-agricultural use, where any holding, which has been assessed, or of which the assessment has been altered for any non-agricultural use is used for agriculture only, the Collector may, on the application of the holder, withdraw the non-agricultural assessment, and impose either the old agricultural assessment, if any, if the settlement period has not expired; or may, in other cases, impose an agricultural assessment equivalent to that imposed on other similar agricultural lands in the vicinity of such holding.
