Section 42B(2) in Maharashtra Land Revenue Code, 1966
(2)Upon publication of the final Development Plan in any area and where there is a final Development Plan already published, after the commencement date, the Collector shall, on an application made in this regard or suo motu, determine or cause to be determined the conversion tax at the rate mentioned in section 47A and the non-agricultural assessment for such land on the basis of the use shown in the Development Plan and give a notice thereof to the concerned occupant for making payment thereof :Provided that, where such land is held as Occupant Class-II, the Collector shall also examine the documents by which such land is granted as such and the relevant laws, rules and the Government orders by which such land is governed and if the conversion to the use shown in the final Development Plan is permissible thereunder, the Collector shall, wherever necessary, after obtaining prior approval of the authority competent to allow such conversion, determine nazarana or premium and other Government dues payable for such conversion, as per special or general orders of the Government, alongwith the amount of conversion tax and non-agricultural assessment, as aforesaid, and communicate the same to the occupant for making payment.If the payment as required under this sub-section is done by the occupant, the Collector shall grant him sanad in the form prescribed under the rules within a period of sixty days from payment thereof. On issuance of sanad, necessary entry in the record of rights shall be made showing such land as having been converted to non-agricultural use, with effect from the date of payment as aforesaid :Provided further that, where the action under this sub-section is undertaken on an application made in this regard, the notice, after determination of conversion tax and non-agricultural assessment and, wherever applicable, the amount payable to the Government towards nazarana or premium and other Government dues as per the prevailing orders of the Government, shall be issued to the concerned occupant, -(a)in respect of land held as Occupant Class-I, within 30 days from the date of application ;(b)in respect of land held as Occupant Class-II, -(i)within 30 days from the date of application, where the Collector is competent to grant permission for change of use of such land at his level ;(ii)within 30 days from the date on which the permission of the authority, competent to allow such conversion or change of use, is received by the Collector :Provided also that, the non-agricultural assessment done under this section shall, wherever necessary, be revised for a land in accordance with the development permission accorded by the Planning Authority and for this purpose, it shall be mandatory for the Planning Authority to furnish a copy of such development permission to the Collector, in each case within 30 days of grant of such permission or its revision, if any :Provided also that, the non-agricultural assessment of a land, done on the basis of the use shown in the Development plan, shall be revised in case the Development Plan is revised or modified by the Government and as a result thereof, the use of the land shown in the Development Plan changes, with effect from the date of such revision or modification :Provided also that, the challan or receipt of payment of conversion tax, non-agricultural assessment and nazarana or premium and other Government dues under this sub-section shall be regarded as the proof of the land having been converted to the non-agricultural use shown in the final Development plan and no further proof shall be necessary.
