Section 14(2) in The Maharashtra Land Revenue (Assessment and Settlement of Land Revenue of Agricultural Lands) Rules, 1970
(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, 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 resembles 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 -
