Section 67A(2) in The Bombay Land Revenue Code, 1879
(2)Where any land assessed or held for any non-agricultural purpose (hereafter in this section referred to as the existing non-agricultural purpose) and situated in a specified area-(a)is permitted or is deemed to have been permitted, under section 65A, to be used for any other non-agricultural purpose; or(b)is used for any other non-agricultural purpose without the permission of the Collector being first obtained or before the expiry of three months from the date of application for such permission, the occupant of such land shall be liable to pay to the State Government, a tax at such rate as is equivalent to the difference between the rate of tax applicable to the other non-agricultural purpose specified in the corresponding entry [in column (3) or (4)] [These words, brackets and figures were substituted for the words, brackets and figures' in column (3), (4) , (5), (6) or (7) 'by Gujarat 14 of 2003, section 2(1) (w.e.f. 01-04-2003).], as the case may be, of the Table below and the rate of tax applicable to the existing non-agricultural purpose specified in the said columns.
