Insertion of new section 67A

1. (1) Where any land assessed or hcld For the purpose of ngriculturc and situated in an area s~cified in colunln
2. (2) oE the Table below (hereafter in this section rcfcrred to as the specified areah

(d is permitted. or deemed to ]lave been permitted, under section 65, to be used for any other purpose: or

1. (b) is used for any other purpsc: without the permission of the Collector king first obtaincd or before the expiry of the priod prescribed in that section, the occupant of sucll land shall be liable to pay to #the State Government, a tax rtt 1l1e rl;te specified in the corresponding cntry in column (3), colnn-ln (4), or column (5). as the caue niay be. of the said Table from tllc datc on which sucll permission is. or is dcrrl~ed to have been, granted, or from thc date on which the'lartd is 1:ut to such use, whichever is earlicr.

1. (2) Where any land assessed or held for any non-agricultural purpose (here- after in this section referred to as the existing non-agricultural purpose) and situatcd in a specified area-
   • (o) is nermittcd or is deemed to have ken ~rmitted, under section 65A, to be used for any other non-agricultural purpose: or
   • (b) is used for any other ncn-agricultural purpose without the permissioi~ of the Colleclur 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 liablc to pay to the S:ute Government, a tax at such rate as is equivalent to the difference betwzen the rate of tax applicable lo the other non-agricultural purpose spccificd in the corraponding cntry in coIuniri (3), column
2. (4) or columtl IS), as the case may be. of the Table bclow and the rate of tax applicable to the existing non-agriculturat purpose specified in the said columns: Provided that no tax shall be payable under this sub-section if the rate of tax applicabIe to the other non-agricultural purpose is Iower than the rate applicable to the existing tion-agricoltura1 purpose.
3. (3) The tax payable ur~der [his scction shall bc kr;own as conversion tax and shall be payable by the occupant to such authority, in such manner and at such times as may be prescribed by rules made uoder section 214.