Section 22(2) in The Maharashtra Land Revenue (Conversion of use of Land and Non-Agriculture Assessment) Rules, 1969
(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).]
