The Maharashtra Land Revenue (Assessment and Settlement of Land Revenue of Agricultural Lands) Rules, 1970
Government Notification No.UNF-1867-R, Dt.25.11.1970
[Published in Maharashtra Government Gazette Part IV-B, dated 7.1.1971]
The Maharashtra Land Revenue (Assessment and Settlement of Land Revenue of Agricultural Lands) Rules, 1970
Rule 1. Short title,-
These rules may be called the Maharashtra Land Revenue (Assessment and Settlement of Land Revenue of Agricultural Lands) Rules, 1970.
Rule 2. Definitions,-
(1) In these rules, unless the context requires otherwise–
(a) “Code” means the Maharashtra Land Revenue Code, 1966;
(b) “Form” means a form appended to these rules;
(c) “Section” means a section of the Code.
(2) All words and expressions used in these rules and not defined therein shall have the meanings respectively assigned to them in the Code.
Rule 3. Formation of Zones,-
For purposes of settlement of land revenue of agricultural land in any part of the State, the Settlement Commissioner shall divide the land in respect of which the settlement is directed to be made under Section 92 into zones, accordance with the provisions of clause (h) of Section 90.
Rule 4. Formation of Groups,-
After the zones are formed under Rule 3, the Settlement Officer appointed in respect of zones shall divide the land in the zone into groups having regard to the provisions of sub-section (2) of Section 94, and shall hold an enquiry in the manner prescribed in Rule 5.
Rule 5. Enquiry by Settlement Officer,-
In making Settlement of land revenue of agricultural lands the Settlement Officer shall examine fully the past revenue history of the zone, the impact of development activities undertaken by the State Government and assess the general effect of the incidence of assessment on the social and economic conditions of the people in the zone. He shall collect information relating to the zone in respect of the following matters and in the following manner, namely:-
(i) Physical Configuration– The Settlement Officer shall base the information about physical configuration of the zone on inquiries and observations made by him personally.
(ii) Climate and rainfall— The Settlement Officer shall base the information as regards climate on personal observations made by him and by making local enquires in the zone. He shall collect statistics of rainfall for thirty years preceding the year in which the Settlement enquiry is held, from the Director of Agriculture and compile the same in Form 1. He shall also collect information regarding the seasonal conditions of the zone from the Director of Agriculture and verify it by reference to the annual Land Revenue Administration reports or other report relating to the Zone issued by the State Government.
(iii) Price—The Settlement Officer shall obtain information about the wholesale price per quintal and retail price per kilogram of the principal crops which prevailed at each marketing centre in the zone for the last ten years from the Director of Agriculture and compile it in Form 2. Where more varieties than one of any of the crops are grown, the prices of such varieties as may be specified by the Settlement Commissioner shall be obtained:
Provided that in places where the Director of Agriculture is not able to furnish such information, such prices for agricultural produce at the marketing centre in the zone used by the producers for the sale of such crops may be collected by local enquiry:
Provided further that, if, during the aforesaid period, the prices of any of the crops had been controlled by the State Government for any period then in respect of such crop the prices shall be collected for the period during which the prices were not so controlled.
The Settlement Officer shall thereupon work out the average of the whole prices so collected in respect of each marketing centre and compile it in Form 3.
The Settlement officer shall thereafter calculate on the basis of information collected in Form 3, the average wholesale prices of the crops in respect of the villages in the group selected under clause (iv), and compile it in Form 4. The average prices so determined shall be called the settlement price for the group.
(iv) Yield of Principal crops— For the purposes of this clause, the Settlement Officer shall, with the previous sanction of the Settlement Commissioner, select such number of villages in the group as may not be less than 25 per cent of the total number of villages in the group. In respect of the villages so selected the Settlement Officer shall collect from the Collector and the Director of Agriculture, the information regarding the result of crop experiments recorded by them for the last ten year or for such lesser number of years, as may be available. He shall also try to ascertain by crop experiments or by examination of accounts of individual agriculturists, the normal yield per hectare of the principal crops grown on each class of land not having extra advantages such as well, alluvial deposits, budkies, and irrigation. He shall tabulate the information so collected in Forms 5 and 6 in respect of each of the village as selected showing the average yield per hectare and therefrom calculate the average yield per hectare for all selected villages which will be the average for the group. He shall then calculate the cash value of average yield at the settlement price determined under clause (iii).
(v) Markets— The Settlement Officer shall base the information about markets in the zone on personal observation and local enquiries made by him.
(vi) Communications— The Settlement Officer shall base the information about communications in the zone on personal observation and local enquiries made by him.
(vii) Standard of Husbandry— The Settlement Officer shall base the information about standard of husbandry on personal observations and local enquiries made by him.
(viii) Population of supply of labour— The Settlement Officer shall collect information about population of the zone according to occupation from the last census report and shall compile the information regarding population in Form 7. He shall also ascertain the conditions as regards supply of the villages selected by him under clause (iv).
(ix) Agricultural resources— The Settlement Officer shall obtain information regarding figure of livestock, agricultural implements and other agricultural resources from the Tahsildar and shall compile it in Form 8.
(x) Variations in area of occupied and cultivated lands during the last thirty years— The Settlement Officer shall obtain the information regarding variations in area of occupied and cultivated lands during the last thirty years from the Tahsildar and shall compile it in Forms 9 and 10.
(xi) Wages— The Settlement Officer shall obtain the information about wages from the Tahsildar, and verify the information about wages current during the year of enquiry from personal observations. He shall compile the information in Form 11.
(xii) Ordinary expenses of cultivating principal crops, including the value of the labour in cultivating the land in terms of wages— The information about Ordinary expenses of cultivating principal crops, including the value of the labour in cultivating the land in terms of wages shall be collected on the basis of cross experiments referred to in clause (iv) or by examining the accounts of individual agriculturists.
Rule 6. Determination of average yield and fixation of Standard rate,-
On the basis of information collected after enquiry under Rule 5, the Settlement Officer shall in accordance with the instructions issued by the Settlement Commissioner with the approval of the State Government first determine the average yield of crops per hectare of land in each group. Then the Settlement Officer shall work out the average classification value separately for each class of land from the survey records. The average yield so determined by him shall be considered to be the yield of the land of the classification value equal to the average classification so worked out. He shall then estimate the yield for the land of sixteen annas classification of each class of land by rule of three. He shall then calculate the value of the yield per hectare for each class of land at the settlement price determined under clause (iii) of Rule 5, and fix the standard rate of assessment for each class of land in group in accordance with the provisions of clause (f) of Section 90, regard being had to the forecast report prepared under Section 91.
Rule 7. Soil units corresponding to sixteen annas classification,-
In areas specified in column 2 of the Schedule hereto where the factor scale prevails, land of sixteen annas classification means land possessing the number of soil units in that scale as specified in column 3 thereof.
|Serial No||Area||No. of soil units corresponding to sixteen annas classification|
|2.||Chanda District||36 to 48 as may be determined by Settlement Officer with the sanction of the Settlement Commissioner regard being had to the last classification in force.|
|5.||Melghat taluka in Amravati District||32|
Rule 8. Settlement Report,-
(1) The Settlement Officer shall incorporate the information collected by him in regard to the matters specified in Rule 5 in his settlement report. The report shall contain the reasons for his proposals and a statement in Form 12 showing the effect of his proposals as compared to that of the settlement then in force.
(2) The Settlement Officer shall send three copies of the report submitted by him to the Collector under sub-section (5) of Section 96 to the Settlement Commissioner who shall arrange for its transmission in Marathi and have it printed.
Rule 9. Report to be published in each village,-
The settlement report shall be published by the Collector in each village concerned in Marathi by posting it alongwith the notice published under sub-section (2) of Section 97, which shall be in Form 13 for three months in the village Chavdi, and where there is no Chavdi, in the office of the village Panchayat, and if there is no village Panchayat, in some prominent place in such village and also on the notice board of the taluka office. The fact that the settlement report has been so published shall be announced in the village by beat of drums.
Rule 10. Report to be forwarded to the State Government,-
After the expiry of the three months from the date of the notice published under sub-section (2) of Section 97, the Collector shall as soon as may be forward the settlement report and the objections, if any, received by him together with his remarks thereon to the Settlement Commissioner who shall send them with his own remarks to the Commissioner of the Division. The Commissioner shall then, submit them to the State Government with his own remarks and recommendations.
Rule 11. Reference of Revenue Tribunal,-
(1) Any person desiring to move State Government to refer the settlement report to the Maharashtra Revenue Tribunal under Section 99 of the Code, shall deposit a sum of Rs.200 in the Government Treasury. He shall state in his application to the State Government his objections to the report and the grounds therefor.
(2) On receipt of such application and on the applicant depositing the amount prescribed in sub-rule (1), the State Government shall direct that the settlement report together with the application shall be sent to the Maharashtra Revenue Tribunal for enquiry.
(3) On receipt of the settlement report together with the application, the Maharashtra Revenue Tribunal may call for such further information as it deems necessary from the State Government or the applicant or any other person. The Maharashtra Revenue Tribunal shall then fix the date, place and time for holding the enquiry and give a notice of the same to the State Government and to the applicant.
(4) The State Government may be represented at the enquiry by such officer as may be authorised by it. The applicant shall be entitled to put in a written statement at the enquiry.
(5) On the date fixed for holding an enquiry or on such date to which the enquiry may, from time to time, be adjourned, the Maharashtra Revenue Tribunal shall hear the applicant and the officer representing the State Government, and may make such further enquiry as it thinks fit.
(6) The Maharashtra Revenue Tribunal shall then submit to the State Government its opinion on the objections raised, and on such other matters as may have been referred to it by the State Government. Such opinion shall be submitted within two months from the date of the reference made to the Tribunal by the State Government.
(7) When more than one application has been received in respect of a settlement report pertaining to the same zone, group or village, the Maharashtra Revenue Tribunal may, in its discretion hold a joint enquiry in the matter.
(8) If the Revenue Tribunal’s findings are entirely in favour of the applicant, the whole of the amount of the deposits shall be refunded to him. If his objections are only partially accepted, such portion of the amount as may be recommended by the Revenue Tribunal shall be refunded to him. If his objections are rejected in entirety, or found to be frivolous by the Revenue Tribunal, he shall not be entitled to get any refund of his deposit made under sub-rule (1).
Rule 12. Notice of introduction of settlement,-
(1) The notice under Section 102 shall be in Form 14, and shall be published by the Collector in each village concerned in Marathi by posting it in the village Chavdi, and where there is no Chavdi, in the office of the village Panchayat, and where there is no village Panchayat in some prominent place in such village and also by beat of drum.
(2) Such notice shall also be published by the State Government in the Official Gazette.
Rule 13. Assessment of individual survey numbers and sub-division,-
(1) When standard rates of assessment have been sanctioned by the State Government, the assessment to be imposed on each survey or sub-division shall be determined according to the relative classification value of the land comprised therein, in accordance with the tables of calculations prepared by the Settlement Commissioner.
(2) The assessment to be imposed on each survey number or sub-division after a revision settlement shall be worked out by increase or decrease in the old assessment in the same proportion as there is an increase or decrease in the new standard rates over the existing maximum or standard rates in respect of such land:
Provided that, if the classification value of land comprised in such survey number or sub-division is changed or there are other good and sufficient reasons, the assessment shall be calculated in accordance with the provisions of sub-rule (1).
Rule 14. Assessment of agricultural lands under Section 68,-
(1) The assessment of the amount to be paid as land revenue under Section 68 on all agricultural lands which are not wholly exempt from payment of land revenue and on which the assessment has not been fixed under the provisions of Chapter VI of the Code, shall be fixed in terms of cash in accordance with the provisions of sub-rules (2) to (5).
(2) Subject to the provisions of any law for the time being in force and the provisions of sub-rule (3) of this rule, the Collector shall,-
(a) in the case of unassessed land in the village settled under Chapter VI of the Code, fix the standard rate of assessment per hectare at a rate equal to the standard rate applicable to the lands in such village; the assessment on each individual holding payable by the holder thereof shall then be fixed as provided in clause (e);
(b) in case of unsettled villages, arrange to form groups of villages homogeneous as far as possible in respect of—
(i) physical configuration,
(ii) climate and rainfall,
(iii) prices, and
(iv) yield of principal crops;
(c) classify the lands into four classes, namely, dry crop, the rice, garden and warkas.
(d) fix the standard rate of assessment per hectare for each class of land in each such group, having regard to the standard rate in force in the settled village or villages in the neighbourhood which in all material particulars most resemble such unsettled village or villages.
Explanation.— For the purpose of clauses (a) and (d), in the case of a settled village in the districts of Nagpur, Chanda, Wardha, Bhandara and Melghat Taluka in Amravati district, the standard rate in force shall be the rate, worked out for land possessing the soil units mentioned in column 3 of the Schedule in Rule 7, on the basis of the rate of assessment per hectare in force.
(e)(i) Where the survey and classification of each individual holding has already been made under Chapter V of the Code, fix for each individual holding the assessment payable by the holder thereof on the basis of the survey and classification so done at the standard rate fixed under clause (a) or (d);
(ii) Where the survey and classification of each individual holding has not been made under Chapter V of the Code, classify each class of—
(1) dry crop,
(3) garden, and
(4) Warkas land into three sub-classes, namely-
(b) medium, and
for taking into consideration the yield of the principal crops and then fix to each individual holding the assessment payable by the holder thereof by applying the standard rate appropriate to the group and class of lands determined under clauses (a) and (d), as the case may be, to good lands, 2/3rds of the said rate to medium lands and 1/3rd of the said rate to the inferior lands on the basis of the area of such holding as entered in the land revenue records, such area being converted into hectares where it is recorded in terms of other measures.
(3) In fixing the rate or amount of assessment under clauses (d) and (e) of sub-rule (2), the Collector shall have due regard to the rate or amount of assessment payable in respect of land, or as the case may be, of the holding, at the time he fixes the assessment in respect thereof.
(4) The assessment fixed under clause (e) of sub-rule (2) shall remain in force for the current revenue year and thereafter shall continue in force, until it is revised by the Collector in accordance with sub-rule (5) or till the lands to which this rule applies are settled under Chapter VI of the Code, whichever is earlier.
(5) In revising the rate or amount of assessment, fixed under the foregoing sub-rules, the Collector shall have regard to the following factors, namely:-
(i) the rate of assessment prevalent in the area to which the group can be compared on the basis of homogeneity of soil and crop pattern;
(ii) the fact that survey and classification of each individual holding has been made under Chapter V of the Code.
Rainfall recorded at_________, District________ for the years-
|Year||Early rain (1st January to 10th April) Fall||Rainy days||Anti-monsoon (11th April to 4th June) Fall||Rainy days||Monsoon Kharif (5th June to 14th August) Fall||Rainy days|
|Monsoon Rabi (15th August to 21st October) Fall||Rainy days||Late rain (22nd October to 31st December) Fall||Rainy days||Fall||Total Rainy days||Remarks|
N.B.— The statistics should be collected for the last 30 years.
[Rule 6 (iii)]
Price prevalent in the___________________ Taluka__________ District_________________________ from______________ to ______________ Name of Zone_______________________ Name of group____________________ Taluka___________________ District_________
|Year||Name of the Marketing Centre||Retail price Rupees per Kg.||Wholesale prices Rupees per quintal|
|(For principal crops grown in the Taluka)|
N.B.— Figures for the last 3-10 years should be given.
Average of prices of principal crops in Marketing Centres
Name of Zone_________
|Name of the||Average price for each principal cropper quintal|
|Rs. P.||Rs. P.||Rs. P.||Rs. P.||Rs. P.|
Notes:- (1) This Form should be prepared for all Market Centres in the Zone, for the required crops.
(2) The price for each year should be the average of price during the months specified by the Settlement Commissioner.
(3) The statement showing how the average of price for each year have been worked out should be preserved by the Settlement Officer.
Average of prices of principal crops in selected villages
|Name of selected village||Name of the Marketing Centre||Wholesale price at the Marketing Centre|
|Rs. P. Rs. P. Rs. P. Average Price:-|
|Deductions||Price at the village|
|Rs. P.||Rs. P.||Rs. P.||Rs. P.||Rs. P.||Rs. P.|
Notes.— (1) The marketing centre for each selected village should be ascertained by the Settlement Officer and column 3 should be filled in for this Centre as worked out in Form 3.
(2) The deductions under columns 4(a), 4(b) and 4(c) should be ascertained by Settlement Officer after careful enquiry.
(3) The figures in columns 5(a), 5(b) and 5(c) will be added and simple average drawn up.
(4) This form will be prepared for each group separately.
Statement showing the actual yield of each principal crop
Zone____________ Group__________ District______________
Crop-Bajri Mixture (Bajri, ur, Kulthe)
|Name of the selected village||Year of experiment||Nature of season||Agency||Survey No.|
|Class of Land||Classification value||Good||Area to which the yield relates|
|Actual Yield in Kgs.|
|Good area||Medium Area||Inferior area|
Notes:- (1) The above information is to be tabulated for all selected villages in the group arranged alphabetically.
(2) The information is to be collected from the Collector, Agricultural Department and local inquiry including the experiments performed by the Settlement Officer himself. The local inquiry figures should be of specific yields obtained in specific fields and deemed reliable by the Settlement Officer.
(3) The totals are drawn up for each village, after each year, of columns 8(a) to 11(c).
(4) The information in column 7 will be obtained from land records and will be blank for unclassified lands.
(5) For purposes of columns 8, 9, 10 and 11 land bearing classification value of 11 annas and more shall be taken as good, from six annas and below eleven annas as medium and below six annas as inferior. When the lands are not classified, the sub-class shall be determined by local enquiries.
(6) The figures of actual yields when obtained from crop cutting experiments should be yield after the crops are allowed to dry or after applying the reduction as per driage factor, obtained from the Agricultural Department.
(7) Similar forms shall be prepared for each of the main crops in each class of land, in each group.
(8) In case of mixture crop, mixture crop as such should be taken as a single crop and for each area in columns 8(a), 8(b) and 8(c) the yields for each of the constituted crops in the field should be ascertained and noted in the appropriate columns 9(a) to 11(c). If the crop is a single crop the columns 9(c), 10(c) will be blank.
(9) When in case of mixture crops the crops experiments results for the principal cereal are available, the corresponding yields for the other constituent crops should be filled in by local enquiry.
Statement showing the average yield per hectare of the Groups
|Name of the selected period||Year comprising the period||Average area to which yield relates for the period in column (2)|
|19 -19 19 -19 19 -19|
|Average yield for the period in column (2) in respect of the area in column (3)|
|Bajri Mixture||Jowar Mixture||Cotton Mixture etc.|
|19 -19 19 -19 19 -19|
|Average yield per hectare per village in column (1)|
|Bajri Mixture||Jowar Mixture||Cotton Mixture etc.|
|Average yield per hectare of the group|
|Bajri Mixture||Jowar Mixture||Cotton Mixture etc.|
Notes.— (1) Yield in column 7a = 4a/3a; Similarly, 7b = 4b/3b; 7c = 4c/3c and so on.
(2) Yield in column 10a = Total of 7a in respect of all selected villages
No. of selected villages
Yield in column 10b = Total of 7b in respect of all selected villages
No. of selected villages
Details of population according to occupation
|Agricultural population having interest in land||Labourers||Total||N.A population (other than agricultural)|
|Tenants and sub-sharers||Other land-holders|
N.B:- The figures at the time of the last settlement should first be given. Below them the latest figures available should be mentioned.
Agricultural stock of the_________ Villages in the________ taluka of the________ district during the year 19_____
|Number of villages||For plough||For breeding||For other purposes||Milch cattle||Young stock|
|Total||Horses and ponies||Sheep||Goats||Small||Large (i.e. of over 2 cattle)||For Passengers||For produce and goods||Other implements||Cropped land per pair of plough cattle Hectares|
N.B.— Figures at the time of the last settlement should firstbe given.Below them the latest figures available should be mentioned.
Details of cultivation and crops of the___________ Taluka of the_________________ District for the year____________
|Group and number of villages in each group||Cultivated and uncultivated area Cultivable waste un-occupied|
|Gross area sown||Deduct twice cropped area||Deduct unassessed land sown||Net Assessed cropped area||Add fallow land||Total area occupied for cultivation||Assessed||Un-assessed|
|Year of Settlement 1947-48 1957-58 1967-68|
|Cultivated and un-cultivated area not available for cultivation||Details of Column (2) Cereals and Pulses|
|Forest||Other including un-cultivable||Gross area||Rice||Wheat||Barley||Jowar||Bajri||Ragi||Maize|
|Details of column (2) Cereals and Pulses (Contd.)|
|Gram||Mug||Udid||Math||Val||Chawli||Kulthi||Watana||Masur||Other Cereals and Pulses||Total|
|Condiments and Spices|
|Starches Arrowroot||Sugarcane||Palm Trees||Linseed||Til||Rape and Mustard||Groundnut||Coconut||Sunflower|
|Niger Seeds||Others||Total||Cotton||Bombay Hemp||Hemp||Others||Indigo||Others|
|Drugs and Narcotics|
|Coffee||Tea||Tobacco||Indian Hemp||Betel Leaves||Betel-nut||Ajwain||Total||Fodder|
|Fruits and Vegetables including root crops||Miscellaneous Grass and Babuls||Prickly pear and weeds||Fallow details (as required)||Total||Remarks|
|Gavar||Others||Food||Non-Food||Short rain||Self Effores cence||True Rotation Fallow|
Details of occupied, cultivated, fallow, etc., lands in the villages of the____________________ taluka.
District______________, year by year from__________ to ______________
|Year||Total||Occupied area of which||Government waste||Forest||Other||Gross mea||Remarks|
N.B.— Figures for the last 30 years should be given.
Statement showing agricultural wages prevalent in Taluka_____ District______ From____ to ______
N.B.— Figures for the last 30 years should be given.
Effect of Revision Settlement proposals on Government occupied land in the taluka of_________ in the district of_____________
|Sr.No.||Name of village||No. of group||By former settlement|
|Standard Rates||Dry crop||Rice|
|Dry crop||Rice||Garden||Wark as||Area||Assess ment||Aver- age||Area||Asse ssment||Ave rage|
|Area||Assess ment||Average||Area||Assess ment||Average||Area||Assess ment||Average|
|By Revision Settlement|
|Standard Rates||Dry Crop|
|Rice||Garden||Warkas||Total||Percentage Increase or decrease||Name Of Village||Sr. No|
|Area||Asse ssment||Ave rage||Area||Assessment||Ave rage||Area||Assessment||Average||Area||Assess ment||Aver age|
Notice under Section 97(2) of the Maharashtra Land Revenue Code, 1966.
Notice about the standard Rates proposed by the Settlement Officer
It is hereby made known to the people of the under mentioned villages of taluka______ district____ that the revision______ of the assessment of the lands of the said villages used for agriculture is about to be effected and that it is proposed to divide the said villages into the following groups the existing and proposed standard rate in each group being as shown against it in the following list.
|Name of the villages on the group||Standard Rates according to existing Settlement per hectare||Standard Rates proposed by revision Settlement per hectare|
|Dry Crop||Rice||Garden||Dry Crop||Rice||Garden||Warkas|
|Rs. P||Rs. P||Rs. P||Rs. P||Rs. P||Rs. P||Rs. P|
These included Inam Villages which though not under revision, have Government unalienated lands which are included in the revision settlement.
The result so far as the village of__________ is concerned is that the assessment in the village is raised/lowered by paise in the rupee.
A copy of the Settlement Officer’s report together with its appendices is also posted along with this notice in the village Chavdi/Village Panchayat/other prominent place in the village and at the taluka office and is open to the inspection of any person interested.
Any person may submit to the Collector, objections in writing to the proposals contained in the settlement report within three months from the date of this notice.
Any person feeling aggrieved by the Report may within a period of two months from the date of this notice apply to the State Government to refer the report to the Maharashtra Revenue Tribunal after depositing a sum of Rs. 200 in a Government Treasury on account of cost.
Given under my hand and seal of this office.
Notice under Section 102 of the Maharashtra Land Revenue Code, 1966.
Whereas the Government of Maharashtra has been pleased to sanction under sub-section (1) of Section 100 of the Maharashtra Land Revenue Code, 1966, the raised/lowered settlement of assessment of such lands are now actually used for the purposes of agriculture alone and of unoccupied cultivable lands (but excepting land classed as pot kharab) in the village/below mentioned village of the taluka, notice is hereby given under Section 102 of the said Code that the said assessments calculated according to the standard rates as noted below_______ in________ the accompanying_____________ shall be levied from______ and remain in force for Akarband for a term of thirty years and shall continue to remain in force until the commencement of the term of fresh settlement.
|Class of land||Standard Rate||Approximate increase or decrease in the rupee of existing assessment|
|Rs. P.||Rs. P.|
2. Government hereby reserves to itself the power to assess six months after giving a notice as required by Section 105 any land to additional land revenue during the term of this settlement for additional advantages accruing to it from water received on account of the construction of new irrigation works or improvements in existing irrigation works completed after the State Government directed the settlement under Section 92 but notified by or at the expense of the land for which no such rate is levied under the Bombay Irrigation Act, 1879.
3. Exemption under Section 101(1) is hereby granted to all lands/noted below-from water from assessment for any advantage/advantages specified below accruing.
|Name of Village||Kind of land||Kind of advantage and source of water|
This exemption is liable to be withdrawn after 6 months’ notice as incurred by Section 101(2).
4. In addition to the assessment, a cess not exceeding such rates as may be allowed by law shall be levied under the Maharashtra Zilla Parishad and Panchayat Samitis Act, 1961, or any other law for the time being in force, for the purpose of providing funds for expenditure on objects of local public utility and improvement.