Section 8(11) in The Bombay City (Inami and Special Tenures) Abolition and Maharashtra Land Revenue Code (Amendment) Act, 1969
(11)Notwithstanding anything contained in this section, where the actual assessment of any individual plot in any revenue division fixed as aforesaid is in the opinion of the State Government excessive, having regard to the aggregate amount to taxes already levied in respect of the plot, the cost of maintenance thereof, the total income per annum from such plot, the purpose for which the plot is used, the extent to which payment of assessment may effect such use of land and adverse effects, if any, resulting therefrom and any other relevant factor, the State Government may reduce the assessment payable in respect of the plot; so however that the superior holder may be able to pay such reduced assessment from out of the net income of the plot.
