Act Info:
SECOND SCHEDULE
(See section 20) Amendment of Mah. XLI of 1966
Provisions of the Code
Extent of Amendment
(1)
(2)
Chapter XIV of the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966).
1. In section 261,-
(1) before clause (a), the following clause shall be inserted, namely :-
"(1 a) 'City Tenures Abolition Act' means the Bombay City (Inami and Special Tenures) Abolition and Maharashtra Land Revenue Code (Amendment) Act, 1969;"
(2) after clause (a), the following new clause shall be inserted, namely :-
"(aa) 'revenue division' means such local area in the City of Bombay as the Collector may, subject to the orders of the State Government, by an order in the Official Gazette, constitute to be a revenue division for the purpose of determining the standard rate of assessment of lands therein;"
(3) after clause (d), the following clause shall be added, namely :-
"(e) words and expressions used but not defined in this Chapter shall have the meanings respectively assigned to them in the City Tenures Abolition Act."
2. For section 262, the following shall be substituted, namely :-
Mah. XLIV of 1969. Powers of Collector to fix and to levy assessment for land revenue.
"262 (1) It shall be the duty of the Collector to fix and to levy the assessment for land revenue subject to the provisions of sub-section (2) and sub-section (3).
(2) Where there is no right on the part of a superior holder in limitation of the right of the State Government to assess, then, subject to the provisions of the City Tenures Abolition Act, the assessent shall be fixed in accordance with this Chapter.
(3) Where there is a right on the part of a superior holder in limitation of the right of the State Government to assess in consequence of a specific limit established and preserved, and not abolished under the City Tenures Abolition Act, the assessment shall not exceed such specific limit."
3. After section 262, the following new sections shall be inserted, namely :-
Rate of assessment not to exceed percentage of market value.
"262A. Except as provided in the City Tenures Abolition Act for the initial assessment of lands held on inami or special tenure, the rate of assessment of such lands in each revenue division shall not exceed such percentage of the average of
the market value thereof, when used as un built plots, as the State Government may, from time to time, fix in this behalf on the basis of the bank rate of interest published by the Reserve Bank of India under section 49 of the Reserve Bank of India Act, 1934.
II of 1934
Standard rate of assessment.
262 B. (1) Subject to the provisions of section 262 A, the Collector shall, with the approval of the Slate Government, fix the rate of assessment per square meter of land in each revenue division (to be called 'the standard rate of assessment') which shall be a sum equal to such percentage of the average of the market value of the un built plots in each division as may have been fixed by the State Government under section 262 A.
(2) The market value shall be estimated in the prescribed manner on the basis of :-
I of 1894.
(a) sales of land in the revenue division during the period of fifteen years immediately preceding the year in which proceedings for the fixation of the standard rate of assessment are initiated;
(b) awards relating to the acquisition of land under the Land Acquisition Act, 1894, in the revenue division during the period of fifteen years aforesaid;
(c) rental value of lands in the revenue division during the period aforesaid.
(3) The actual assessment of an individual plot in each revenue division shall be fixed by the Collector at an amount equal to the product of the standard rate of assessment in rupees per square meter and the area of the plot in square meters, rounded off in the prescribed manner (hereinafter referred to as 'the full assessment').
(4) Any person aggrieved by the decision of the Collector regarding the standard rate of assessment or market value of lands in any revenue division, may appeal to the State Government :
Provided that, the State Government may authorize any officer not below the rank of Deputy Secretary to decide such appeals.
Publication of standard rates of assessment.
(5) The State Government may make rules under section 306 for the institution, and disposal of such appeals (including provision for period of limitation and hearing).
262 C. The standard rates of assessment fixed or revised under this Chapter shall be published in the Official Gazette and in such other manner as may be prescribed before they are brought into force.
Standard rate of assessment to be in force for ten years until revised.
262 D. The standard rate of assessment fixed for each division shall come into force from the 1st day of the revenue year immediately following the year in which the rate is fixed; and notwithstanding any alteration in the bank rate of interest or average market value of lands referred to in section 262 A, shall remain in force for a period of ten years; and shall be liable to be revised in accordance with the provisions of this Chapter after the expiry of the said period. Until it is so revised, the rate fixed as aforesaid shall be deemed to be in force.
Period of guarantee.
262 E. (1) Notwithstanding any alteration in the bank rate of interest referred to in section 262 A, or the revision of the standard rate of assessment, the assessment fixed in respect of any land under this Chapter shall remain in force for a period of fifty years from the date on which it is fixed, (such period being called 'the period of guarantee').
(2) On the expiry of the period of guarantee, the assessment shall be liable to revision; and the foregoing provisions of this Chapter shall, so far as may be, apply to such revision.
(3) Until the assessment is so revised, the assessment made shall continue in force notwithstanding the expiry of the period of guarantee."
4. In section 271 -
(1) for the words and figures "subject to the provisions of section 274" the words, brackets, figures and letter "subject to the provisions of sub-sections (4) and (5) of section 262B and section 274" shall be substituted;
(2) after the words "make an appeal before" the words "the State Government, or as the case may be", shall be inserted.
5. In section 272-
(1) after the words "filing an appeal before" the words "the State Government, or as the case may be", shall be inserted:
(2) after the words "the Collector", where they occur for the first time, the words, "the State Government" and after the words "the Collector", where they occur for the second time, the words, "of the State Government" shall be inserted.
6. In section 274, for the words "An appeal" the words, brackets, figures and letter "Except as provided in sub-sections (4) and (5) of section 262B, an appeal" shall be substituted.