Amendment status not verified — confirm the current text below against the official source.
Revocation of exemption.— It shall be lawful for the Government to direct that any land which is exempt under the provisions of section 91 from payment of non- -agricultural assessment shall cease to be so exempt if the land is used for any purpose other than that for which the exemption is provided; thereupon the land shall be liable to payment of the assessment according to the provisions of this Chapter, and in addition, to such fine not exceeding the market value of the land as the Collector may, subject to rules made by the Government in this behalf, direct.