[67A. Payment of conversion tax by occupant for change of use of land in certain areas.
(a) is permitted, or deemed to have been permitted, under section 65, to be used for any other purpose; or
(b) is used for any other purpose without the permission of the Collector being first obtained or before the expiry of the period prescribed [in that section, or]
[(c) is used for a bonafide industrial purpose under section 65B] .
(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)] , 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.
[Table]
[Table]
Sr. No.
Sr. No.
Area, in which land is situated
Area, in which land is situated
Rate of conversion tax per square metre of
land
Rate of conversion tax per square metre of
land
When land is to be used for temporary
non-agriculture purpose or for residential purpose or for
charitable purpose
When land is to be used for temporary
non-agriculture purpose or for residential purpose or for
charitable purpose
When land is to be used for industrial purpose
or for any other purpose.
When land is to be used for industrial purpose
or for any other purpose.
1
1
2
2
3
3
4
4
1.
Villages, Municipal boroughs, notified areas and
cities having population not exceeding one lakh as per the last
census.
Rs. 2.00
Rs. 6.00
2.
Municipal boroughs, notified areas and cities
with a population exceeding one lakh as per the last census.
Rs. 10.00
Rs. 30.00
Explanation. - ln the above Table,
"municipal borough" or "notified area" means
respectively a municipal borough or a notified area within the
meaning of the Gujarat Municipalities Act, 1963 (Gujarat 34 of
1964)]
Section 67 • The Bombay Land Revenue Code, 1879
67. Permission may be granted on terms.
the-bombay-land-revenue-code-1879-sec-67.json
•
Section 67
{
"act_title": "The Bombay Land Revenue Code, 1879",
"act_slug": "the-bombay-land-revenue-code-1879",
"section_label": "Section",
"section": {
"number": "67",
"title": "67. Permission may be granted on terms.",
"chapter": null,
"content": "[67A. Payment of conversion tax by occupant for change of use of land in certain areas.\n(a) is permitted, or deemed to have been permitted, under section 65, to be used for any other purpose; or\n(b) is used for any other purpose without the permission of the Collector being first obtained or before the expiry of the period prescribed [in that section, or]\n[(c) is used for a bonafide industrial purpose under section 65B] .\n(a) is permitted or is deemed to have been permitted, under section 65A, to be used for any other non-agricultural purpose; or\n(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)] , 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.\n[Table]\n[Table]\nSr. No.\nSr. No.\nArea, in which land is situated\nArea, in which land is situated\nRate of conversion tax per square metre of\n\t\t\t\tland\nRate of conversion tax per square metre of\n\t\t\t\tland\nWhen land is to be used for temporary\n\t\t\t\tnon-agriculture purpose or for residential purpose or for\n\t\t\t\tcharitable purpose\nWhen land is to be used for temporary\n\t\t\t\tnon-agriculture purpose or for residential purpose or for\n\t\t\t\tcharitable purpose\nWhen land is to be used for industrial purpose\n\t\t\t\tor for any other purpose.\nWhen land is to be used for industrial purpose\n\t\t\t\tor for any other purpose.\n1\n1\n2\n2\n3\n3\n4\n4\n1.\nVillages, Municipal boroughs, notified areas and\n\t\t\t\tcities having population not exceeding one lakh as per the last\n\t\t\t\tcensus.\nRs. 2.00\nRs. 6.00\n2.\nMunicipal boroughs, notified areas and cities\n\t\t\t\twith a population exceeding one lakh as per the last census.\nRs. 10.00\nRs. 30.00\nExplanation. - ln the above Table,\n\t\t\t\t\"municipal borough\" or \"notified area\" means\n\t\t\t\trespectively a municipal borough or a notified area within the\n\t\t\t\tmeaning of the Gujarat Municipalities Act, 1963 (Gujarat 34 of\n\t\t\t\t1964)]",
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