Section 47A(2) in Maharashtra Land Revenue Code, 1966
(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.
