The Maharashtra Increase of Land Revenue and Special Assessment Rules, 1974

Published vide Notification No. G. N., R. & F. D., No. Revenue 1074/26891-CI, dated 31st August, 1974 (M. G., Part 4B, p. 1106)

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LEGISLATIVE HISTORY 6

· Amended by G. N., R. & F. D., No. REV. 1074/26891-L-3, dated 31st October, 1976 (M. G., Part IV-B, p. 1081)

· Amended by G. N., R. & F. D., No. REV. 1080/1000-CR-27-L-2, dated 8th September, 1987 (M. G., Part IV-B, p. 866)

In exercise of the powers conferred by sub-section (1) of section 13 of the Maharashtra Increase of Land Revenue and Special Assessment Act, 1974 (Maharashtra XX of 1974), and of all other powers enabling it in that behalf, the Government of Maharashtra hereby makes the following rules without previous publication as allowed under sub-section (2) of the said section 13 (being rules made for the first time), namely :-

Short title.- These rules may be called the Maharashtra Increase of Land Revenue and Special Assessment Rules, 1974.
Definitions.- (1) In these rules, unless the context requires otherwise, -

(a) "Act" means the Maharashtra Increase of Land Revenue and Special Assessment Act, 1974;

(b) "Section" means section of the Act;

(2) Words and expressions used in these rules, but not defined therein shall have the meanings respectively assigned to them in the Act.

Form of return under section 6 [or section 6-A]and other particulars to be mentioned in such return.- (1) The return to be submitted [in the City of Bombay, to such revenue officer as the Collector may, by order in writing in this behalf designate, and elsewhere, to the Tahsildar under section 6 or 6-A]shall be in the Form I.

(2) [* * *]

Form of assessment list and the particulars to be mentioned in such list.- (1) The assessment list to be prepared under sub-section (1) of section 7, -

(a) in respect of the increase of land revenue leviable on the amount of total land revenue shall be in Form II; and

(b) in respect of increase of land revenue leviable on the amount of special assessment shall be in Form III.

(2) [* * *]

Manner of publishing assessment list under section 6(5).- (1) The assessment list prepared under sub-section (1) of section 7 shall, as soon as practicable after it is prepared, be published by affixing a copy thereof -

[(a) at the office of such revenue officer as the Collector may by order in writing in this behalf designate in the City of Bombay and elsewhere at the office of Tahsildar or Naib Tahsildar;]

[(b) at the office of the Collector in respect of the City of Bombay and at the village chavdi, elsewhere; and]

(c) on the notice board of the village panchayat and where there is no village panchayat at any prominent place in the village.

Explanation I. - Where the assessment list is in respect of lands which are situated in more than one village, it shall be published in every such village.

Explanation II. - Where a person has lands in more than one village and if the assessment list is published in any one of these villages, it shall be considered that the requirement of publication of assessment list has been complied with as far as that person is concerned.

(2) The fact that the assessment list has been prepared and published may also be announced in the village by beat of drum [or by publishing in the local newspaper having wide publicity.]

Manner of making application [* * *]under section 7(6).- An application to [such revenue officer as designated by the Collector in the City of Bombay and to the Tahsildar elsewhere] under sub-section (6) of section 7 shall -

(a) state clear, concise and intelligible language the grounds on which the correctness of the assessment list or any particulars therein are disputed;

(b) specify the name and address of the applicant;

(d) either be presented to [such revenue officer as designated by the Collector in the City of Bombay and to the Tahsildar elsewhere] in person or be sent to him by post.

Manner of making appeal to Collector.- (1) Every appeal to the Collector [and in cases covered by sub-sections (3) and (4) of section 7 to the officer authorised by the State Government under sub-section (7) of section 7] shall be in the form of a petition, addressed to Collector or, as the case may be, the authorised officer [* * *]. It shall bear the signature or thumb impression of the appellant, or his duly authorised agent.

(2) Every such appeal shall specify the name and address of the appellant and shall clearly [set forth concisely and under distinct heads the grounds of objection to the order appealed from without any argument or narrative].

(3) Every such appeal shall either be presented to the Collector or, as the case may be, the authorised officer in person or be forwarded to him by post.

(4) Every such appeal shall be accompanied by the original or a certified copy of the order of [such revenue officer as designated by the Collector in the City of Bombay or of the Tahsildar, as the case may be], against which the appeal is made.

Form I

Form of Return

[See rule 3(1)]

Name :

Address:

Ordinary Place of Residence :

Part I

Name of the person who is primarily liable to pay land revenue	Status of person mentioned in column 1, that is whether an occupant, lessee of Government, superior holder, tenant or mortgagee in possession etc.	Name of village, taluka and district in which land is located	Survey number or sub-division of land
1	2	3	4

Area of land mentioned in column 4	Amount of ordinary land revenue payable in respect of land mentioned in column 4		Amount of local cess payable in respect of land mentioned in column 4		Amount of total land revenue payable (column 6 plus column 7)
5	6		7		8
H.A.	Rs.	p.	Rs.	p.	Rs.	p.

[Note. - Description of the locality or division and the City survey number (s) of land (s) should be appropriately filled in columns 3 and 4 whenever the information relates to the land (s) situated in the City of Bombay.]

Part II

Name of the person who is primarily liable to pay special assessment under section 5 of the Maharashtra Education Cess Act, 1962	Status of person mentioned in column 1, that is whether an occupant lessee of Government, superior holder, tenant or mortgagee in possession etc.	Name of village, taluka and district in which land is located	Survey number of sub-division of land on which commercial crops are raised
1	2	3	4

Area of the land mentioned in column	Name of the commercial crop raised	Rate of special assessment per hectare	Amount of [special]assessment payable on land mentioned in column 4	Name of the person primarily liable to pay land revenue, if he is not the same person as is mentioned in column 1
5	6	7	8	9
HA	Rs. P.	Rs. P.

[Note. - Description of the locality or division and City survey number (s) of land (s) should be appropriately filled in columns 3 and 4 whenever the information relates to the land (s) situated in the City of Bombay.]

Form II

Assessment List of Increase of Land Revenue leviable on the Amount of Total Land Revenue

[See rule 4(1)(a)]

Sr. No.	Name of person who is liable to pay increase of land revenue under section 4	Status of the person mentioned in column 2, that is whether an occupant lessee of Government, superior holder, mortgagee in possession etc.	Name of the village, taluka and district in which the land is located	Survey number of sub-division of land held by person mentioned in column 2
1	2	3	4	5

Aggregate area of the land mentioned in column 5	Aggregate amount of ordinary land revenue payable in respect of land mentioned in column 5	Aggregate amount of local cesses payable in respect of land mentioned in column 5	Amount of total land revenue payable (column 7 plus column 8)	Amount of increase of land revenue payable under section 3
6	7	8	9	10
HA	Rs. P.	Rs. P.	Rs. P.	Rs. P.

[Note. - Description of the locality or division and the City survey number (s) of land (s) should be appropriately filled in columns 4 and 5 whenever the information relates to the land(s) situated in the City of Bombay].

Form III

Assessment List of Increase of Land Revenue leviable on the Amount of Special Assessment

[See rule 4(1)(b)]

Sr. No.	Name of person who is liable to pay increase of special assessment under section 4	Status of the person mentioned in column 2, that is whether an occupant lessee of Government, superior holder, mortgagee in possession etc.	Name of the village, taluka and district in which the land is located	Survey number of sub-division of land held by person mentioned in column 2 on which commercial crops are grown
1	2	3	4	5

Aggregate area of the land mentioned in column 5	Aggregate amount of special assessment payable on land mentioned in column 5 under the Maharashtra Education Cess Act, 1962	Amount of increase of special assessment payable under section 4	Name of the person primarily liable to pay land revenue if he is not the same person as is mentioned in column 2
6	7	8	9
HA	Rs. P.	Rs. P.	Rs. P.