Lease tax exemption conditions require permitted industrial or financial use and impose joint and several liability for breaches. Amendment to Notification No.12/2017 revises Serial No. 41 to condition the exemption for long term leases on use for allotted industrial or financial activity and State monitoring; it imposes joint and several liability on the original lessor, original lessee and any subsequent lessee, buyer or owner to pay central tax, interest and penalty if land use conditions are violated, and requires lease or sale agreements to disclose the exemption and bind parties to comply.