GOVERNMENT  OF  MAHARASHTRA

LAW  AND  JUDICIARY  DEPARTMENT

MAHARASHTRA ACT No. XX OF 1974.

  THE  MAHARASHTRA  INCREASE  OF  LAND
REVENUE  AND  SPECIAL  ASSESSMENT  ACT,  1974.

(As modified up to the 30th April 2013)

PRINTED  IN  INDIA  BY  THE  MANAGER,  GOVERNMENT  PHOTOZINCO  PRESS,
PUNE  AND  PUBLISHED  BY  THE  DIRECTOR,  GOVERNMENT  PRINTING  AND
STATIONERY,  MAHARASHTRA  STATE,  MUMBAI  -  400  004.

2013

[  Price—Rs.  11/-  ]

GOVERNMENT  OF  MAHARASHTRA

LAW  AND  JUDICIARY  DEPARTMENT

MAHARASHTRA ACT No. XX OF 1974.

  THE  MAHARASHTRA  INCREASE  OF  LAND
REVENUE  AND  SPECIAL  ASSESSMENT  ACT,  1974.

(As modified up to the 30th April 2013)

PRINTED  IN  INDIA  BY  THE  MANAGER,  GOVERNMENT  PHOTOZINCO  PRESS,
PUNE  AND  PUBLISHED  BY  THE  DIRECTOR,  GOVERNMENT  PRINTING  AND
STATIONERY,  MAHARASHTRA  STATE,  MUMBAI  -  400  004.

2013

1974 :  Mah. XX]

THE MAHARASHTRA INCREASE OF LAND REVENUE
AND SPECIAL ASSESSMENT ACT, 1974.
________________

CONTENTS

PREAMBLE.
SECTIONS.

1. Short title and extent.

2. Definitions.

3. Levy and collection of increase in land revenue.

4. Levy and collection of increase in special assessment.
5. Responsibility for payment of increase of land revenue and special

assessment.

6. Submission of returns.

7. Tahsildar to prepare assessment list.

8. Failure to submit return.

9. Revision.

10. Provisions of Code so far as not inconsistent, to apply for purpose of this Act.

11. Suspension or remission of increase in land revenue or special assessment.

12. Provisions for rounding off.

13. Power to make rules.

1

MAHARASHTRA ACT No. XX OF 1974.1
[THE MAHARASHTRA INCREASE OF LAND REVENUE AND SPECIAL ASESSMENT
ACT, 1974.]
(This Act received assent of the Governor on 24th April 1974; assent was first
published in the Maharashtra Government Gazette, Extra-ordinary,
Part-IV, dated the 29th April 1974.)

Amended by Mah. 17 of 1975 (10-6-1975).*
      ,,         ,,       ,,      20 of 1978 (26-1-1979).*

  An Act to provide for an increase of land revenue 2[on certain
holdings in the State]; and also an increase of land revenue to be
levied on the amount of special assessment levied on agricultural
lands under the Maharashtra Education (Cess) Act, 1962.

WHEREAS, it is expedient to provide for an increase of Land Revenue 2[on
certain holdings in the State]; and also an increase of land revenue to be levied
on  the  amount  of  special  assessment  levied  on  agricultural  lands  under
the Maharashtra Education (Cess) Act, 1962; and for matters connected with
the purposes aforesaid ; It is hereby enacted in the Twenty-fifth Year of the
Republic of India as follows :—

1. (1)  This Act may be called the Maharashtra increase of Land Revenue and

Special Assessment Act, 1974.

3*

(2)  It extends to the whole of the State of Maharashtra.
2. (1)  In this Act, unless the context otherwise requires,—
*
(b) “Assessment list” means the list prepared under Section 7;
(c) “Code” means the Maharashtra Land Revenue Code, 1966;
(d) “holder” in relation to any land for the purposes of——

*

*

*

(i) section 3 of this Act, means a person lawfully in possession of the land as
owner or as tenant (whether such possession is actual or not) who is primarily
liable to pay land revenue to the State Government under the Code; and

(ii) section 4 of this Act, means a person in actual possession of land on
which  special  assessment  is  levied  under  4[clause  (b)  of  section  4  of  the
Maharashtra Education and Employment Guarantee (Cess) Act, 1962] and the
expression “holding” shall be construed accordingly ;

3*

*

*

*

*

(f)  “Special assessment” means special assessment levied under 4[clause (b)
of section 4 of the Maharashtra Education and Employment Guarantee (Cess)
Act, 1962,] on all agricultural lands in the State;

(g)  “Prescribed” means prescribed by rules made under this Act.

1 For Statement of Objects and Reasons, see Maharashtra Government Gazatte, 1974,

Part- V, p. 758.

2 These words were substituted for the words “ to be levied on the aggregate amount of
the ordinary land revenue and the local cess levied in respect of agricultural lands in the
State;” by Mah. 17 of 1975, Sch.
3 (a) and (e) were deleted, ibid.
4 This portion was subsituted for the words, brackets and figures” the Maharashtra

Education (Cess) Act, 1962 “,  ibid.

* This indicates the date of commencement of Act.

Mah. XX
of 1962.

Mah. XII
of 1966.

Mah.
XXVII
of 1962.

Mah.
XXVII
of 1962.

Short title and
extent.

Definitions.

2

Maharashtra  Increase  of  Land  Revenue
and  Special  Assessment  Act,  1974

[1974 : Mah. XX

(2)  Words  or  expressions  used  in  this  Act,  but  not  defined,  shall  have  the
meanings respectively assigned to them in the Code, or as the case may be,  of
the 1[Maharashtra Education and Employment Guarantee] (Cess) Act, 1962.

Mah. XXVII
of 1962.

Levy
and
collec-
tion of
increase
in land
revenue.

2[3. Subject to the provisions of this Act, on and from the 1st day of August
1975, for the purpose of raising additional resources needed for implementing
the  Employment  Guarantee  Scheme  3[under  the  Maharashtra  Employment
Guarantee Act, 1977,] the amount of land revenue payable by a holder in  respect
of his holding shall be in creased at the following rate, that is to say :—

Mah. XX
of 1977.

Where a holding consists of the land equal to

Rate of increase

(1) 8 hectares or more- but-less than 12  ..

hectares.

50 per centum of the land
revenue payable in
respect of such holding.

(2) 12 hectares or more

..

100  per  centum  of  the  land
revenue  payable  in  respect  of
such holding.]

Levy and
collection
of increase
in special
assessment.

 4. Subject to the provisions of this Act, on and from the 1st day of August 1974,
the special assessment on agricultural land payable by a holder shall be increased
at the following rate, that is to say :—

(a) does not exceed Rs. 200 .. .
..
(b) exceeds Rs. 200 but does not exceed ..

Where the amount of special assessment payable
... Nil.
25 per centum of such amount
as is in excess of Rs. 200

Rate of increase

Rs. 500 ;

(c) exceeds Rs. 500 but does not exceed .. Rs. 75 plus 50 per centum or

Rs. 1,000;

such amount as is in excess of
Rs. 500;

(d) exceeds Rs. 1,000 but does not exceed .. Rs. 325 plus 100 per centum of
such amount as is in excess of
Rs. 1,000;

Rs. 2,000;

(e) exceeds Rs. 2,000 .

.. Rs. 1,325 plus 150 per centum of
such amount as is in excess of
Rs. 2,000.

Responsi-
bility for
payment
of
increase
of  land
revenue
and special
assessment.

5.      (a)  The  increase  of  land  revenue  under  section  3  shall  be  levied  and
collected from the persons who are liable to the  payment of the ordinary land
revenue under the Code.
(b)  The  increase  of  speciai  assessment  under  section  4  shall  be  levied  and
collected from the persons who are liable to the payment of  the special  assessment
under the 1[ Maharashtra Education and Employment Guarantee]  (Cess) Act,
1962.

Mah.  XXVII
of  1962.

1 These words were substituted for the words “Maharashtra Education,” by Mah. 17 of

1975, Sch.

2 Section 3 was substituted for the original,  ibid.

3 These words were substituted for the words “of the State of Maharashtra”, by Mah.

20 of 1978, s 13, Sch.

Tahsildar to
prepare
assessment
list.

Submission
of
returns.

1974 : Mah. XX]

Maharashtra Increase of Land Revenue and
Special   Assessment Act, 1974

3

6.  As soon as possible after the commencement of this Act and thereafter on
the commencement of each subsequent year, 1[every person whose holding consists
of land equal to 8 hectares or more,] and every person who is liable to pay a special
assessment  of  an  amount  exceeding  two  hundred  rupees,  shall  furnish  to  the
Tahsildar by whom the assessment list is prepared under section 7, a return in
the prescribed form containing the particulars of all lands held by him in the
State, the amount of ordinary land  revenue 2 *    *    * and special assessment
(if any) levied thereon and such other matters as may be prescribed. The return
shall be submitted before such date as the State Government may, by notification
in the Official Gazette, appoint.

7.  (1)  On  the  basis  of  the  returns  referred  to  in  Section  6  and  such  other
information as may he available from the records, the Tahsildar shall cause a
list to be prepared every year (hereinafter referred to as “the assessment list”)
before such date as the State Government may direct. The assessment list shall
contain the names of all persons in every village within his jurisdiction who are
liable to the payment of the increase in land revenue levied under section 3 and
special assessment levied under section 4, of this Act, the amount of ordinary
land revenue 3 *   * and special assessment payable in respect, of the land held by
such person and amount of the increase in land revenue and special assessment
leviable in respect of the lands comprised in the holding of such person and such
other matters as may be prescribed.

(2) Where any holder has lands in two or more talukas of the same district,
the assessment list may be prepared by the Tahsildar whom the Collector may,
by order in writing, designate.

(3) Where any holder has lands in two or more districts of the same revenue
division,  the  assessment  list  may  be  prepared  by  such  Tahsildar  whom  the.
Commissioner may, by order in writing, designate.

(4) Where any holder has lands in different revenue divisions, the assessment
list may be prepared by such Tahsildar whom the State Government may, by
order in writing, designate.

(5) After the assessment list is prepared, it shall be published in the relevant
villages and if no application is made by any person interested therein within a
period of thirty days of the date of such publication disputing the correctness of
such list or any particulars therein, such list shall, subject to the provisions of
Section 9 of. this Act, be final.

(6) If an application is made to the Tahsildar within the aforesaid period by
any person interested, disputing the correctness of any such list or any particulars
therein, the Tahsildar shall, after allowing the applicant an opportunity of being
heard, decide the dispute in such manner as the State Government may direct.

1 These words were substituted for the portion beginning with “every person” and

ending with “seventy-five rupees’’, by Mah. 20 of 1978, s.13, Sch.

2 The words “and the local cess” were deleted by Mah. 17 of 1975, Sch.
 The words, “local cess were deleted,  ibid.

3

a Failure to
submit return.

4

Maharashtra Increase of Land Revenue
and Special   Assessment Act, 1974

[1974 : Mah. XX

(7) The decision of the Tahsildar shall, subject to any appeal to the Collector to
whom such Tahsildar is subordinate and in cases covered by sub-sections (3) and
(4) to such officer as may be authorised by the State Government in this behalf,
or any revision proceedings under Section 9 of this Act, be final.

(8) The appeal shall be made within thirty days from the date of receipt of the

order of the Tahsildar.

8.  (1) Where a person required by Section 6 of this Act to furnish a  return--

(a) fails, without reasonable cause so to do, within the time specified in that

section, or

(b) furnishes a return which he knows or has reason to believe, to be false, be
shall be liable to pay a penalty which may extend to five hundred rupees or an
amount equal to the increase in the land revenue or as the case may be, special
assessment, payable by him in respect of such lands, whichever is more.

(2) Where a Tahsildar has reason to believe that any holder who is required to
furnish a return has, without reasonable cause, failed so to do, or has submitted
a return which he knows or has reason to believe to be false, the Tahsildar shall
issue a notice calling upon such holder to show cause within fifteen days of the
service thereof, why the penalty provided by sub-section (1) of this section should
not be imposed on him. If the Tahsildar, on considering the reply or other cause
shown, is satisfied that the person has, without reasonable cause, failed to submit
the return within time or has submitted a return which he knew or had reason
to believe to be false, he may impose the penalty provided in the last preceding
sub-section, and require him to submit a true and correct return complete in all
particulars, within a period of one month from the date of the order.

(3) If the person fails to comply with the order within the time so granted by
the Tahsildar, then, the Tahsildar shall, after giving him a reasonable opportunity
of being heard, determine to the best of his Judgment the amount of increase in
land  revenue  or  special  assessment  payable  by  such  person  and  amend  the
assessment list, accordingly. Such person shall also be liable to pay as penalty for
failure to furnish a return or a true and correct return complete in all particulars,
a further penalty which may extend to one thousand rupees or twice the amount
of such increase leviable from such person, whichever is more.

(4)  The decision of the Tahsildar under sub-section (2) or sub-section (3) of
this section shall, subject to any appeal to the Collector to whom such Tahsildar
is subordinate (and in cases covered by sub-section (3) or sub-section (4) of Section7
of this Act, to such officer as may be authorised by the State Government in this
behalf) or any revision proceedings under section 9 of this Act, be final.

(5) The appeal shall be made within thirty days from the date of receipt of the

order of the Tahsildar.

Revision.

9. (1) The State Government (or such other officer not below the rank of a
Deputy Secretary to Government) may suo motu or on receipt of an application,
call for and examine the records of any order or decision made by any Tahsildar
and pass such order thereon as it or he thinks just and proper.

1974 : Mah. XX]

Maharashtra Increase of Land Revenue
 and  Special   Assessment Act, 1974

5

Provided that, no application under this section shall be entertained if it is not

made within a period of six months from the date of the order.

Provided further that, before rejecting an application for the revision of any
such order, the State Government or as the case may be the officer designated
shall record reasons for such rejection.

(2) No order shall be passed under this Section which is likely to affect any
person adversely, unless such person is given a reasonable opportunity of being
heard by the State Government, or as the case may be, the officer designated.

    (3) Where a person could have appealed and no appeal has been filed by him
no  proceedings  in  revision  shall  be  entertained  upon  the  application  of  such
person.

10.  The provisions of the Code shall, save in so far as they are not inconsistent
with anything herein contained, apply for the purpose of recovery of the increase
in land revenue or special assessment levied and collected under this Act, from
the persons specified in the assessment list,  as though such increase were land
revenue payable under the Code.

Provisions of
Code so far as
not inconsistent,
to apply for
purpose of this
Act.

11. Whenever, for any cause the payment of the ordinary land revenue payable
in respect of land of a person who is liable to pay the increase in the land revenue
or  as  the  case  may  be,  special  assessment,  under  this  Act,    is  suspended  or
remitted in any year, then the Tahsildar shall order a corresponding suspension
or remission of such increase.

Surpension or
remission of
increase in
land revenue
or special
assessment.

12.  In  computing  the  increase  in  the  amount  of  land  revenue  or  special
assessment payable under this Act, the amount leviable shall, where necessary,
be rounded off to the nearest rupee, fractions of fifty paise and over being counted
as one and less than fifty paise being disregarded.

Provisions for
rounding off.

13. (1) The  State  Government  may  by  notification  in  the  Official  Gazette,

make rules to carry out the purposes of this Act.

Power  to
make rules.

(2) The power to make rules conferred by this section shall, except on the
first  occasion  of  the  exercise  thereof,  be  subject  to  the  condition  of  the  rules
being made after previous publication.

(3) Every rule made under this section shall be laid, as soon as may be, after
it is made, before each House of the State Legislature while it is in session for a
total period of thirty days, which may be comprised in one session or two successive
sessions  and  if,  before  the  expiry  of  the  session  in  which  it  is  so  laid  or  the
session immediately following, both Houses agree in making any modification
in the rule or both Houses agree that the rule should not be made and notify
such decision in the Official Gazette the rule shall, from the date of publication
of such notification, have effect only in such modified form or be of no effect, as
the case may be; so however that, any such modification or annulment shall be
without prejudice to the validity of anything previously done or omitted to be
done under that rule.

_____________

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