Section 12 in The Maharashtra Land Revenue (Conversion of use of Land and Non-Agriculture Assessment) Rules, 1969
12. Non-agricultural assessment.
- Where land assessed to agriculture is used for non agricultural purpose or vice versa or being assessed to one non-agricultural purpose is used for another non-agricultural purpose, the assessment fixed upon the land so used shall be altered under sub-section (2) of Section 67 of the Code and such alteration shall be made by the Collector in accordance with the provisions of the Code and these rules.
