LIABILITY FOR PAYMENT OF CONVERSION TAX BY HOLDER FOR CHANGE OF USER OF LAND.

1.       There shall be levied and collected additional land revenue, to be called the conversion tax, on account of change of user of lands.

2.       Where any land assessed or held for the purpose of agriculture is situated within the limits of Greater Bombay excluding the City of Bombay or of the Cities of Nagpur, Pune, Kolhapur or Solapur 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; 3*

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 ⁴[section 47; or]

c.       in put to a bona fide industrial use as provided in section 44A,--] 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 three times the non-agricultural assessment leviable on such land, in accordance with the purpose for which it is so used or permitted to be used.

3.       Where, any land assessed or held for any non-agricultural purpose is situated in any of the areas referred to in sub-section (2), and—

a.       is permitted, or deemed to have been permitted under sub-section (3) of section 44, to be used for any other non-agricultural purpose; ⁶*

b.       is used for any other 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 ⁷[section 47; or]

c.       is put to a bona fide industrial use as provided in section 44A,--] 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 three times the non-agricultural assessment leviable on such land, in accordance with the purpose for which it is so used or permitted to be used.

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Explanation.-- For the purposes of this section,--

1.       C.P.and Berar II of 1950.

a.       "City of Nagpur" means the City of Nagpur as constituted under the City of Nagpur Corporation Act, 1948;

b.       Bom. LIX of 1949."Cities of Pune, Kolhapur and Solapur" means the Cities of Pune, Kolhapur and Solapur as constituted under the Bombay Provincial Municipal Corporations Act, 1949;

c.       Mah. XL of 1965.

"'A' Class or 'B' Class municipal area "means any municipal area classified as 'A' Class or, as the case may be, 'B' Class municipal area under *the Maharashtra Municipalities Act, 1965;

a.       Greater Bombay, excluding City of Bombay, means the area within eight kilometres from its periphery;
(b)the Cities of Pune and Solapur, means the area within five kilometres from the periphery of each of those Cities;
(c)the Cities of Nagpur and Kolhapur, means the area within one kilometer from the periphery of each of those Cities; and
(d)any `A' Class or `B' Class municipal area, means the area within one kilometer from the periphery of each of such `A' Class or 'B' Class municipal areas.