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isaphttp://webisa.webdatacommons.org/prov/
n4indiankanoon.
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isa:26501405
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(i) 12.50 per cent of the amount of non-agricultural assessment so levied or as the case may be which would have been leviable had there been no alienation of land revenue, if the land be used for a residential purpose or for a village industry or for any purpose other than trade, commerce or industry or the carrying on of a profession or business and be situated in an area where the rates of non-
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n4:org
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isa:26501405