Section 18 in The Maharashtra Land Revenue (Revenue Surveys and Sub-Divisions of Survey Number) Rules, 1969
18. Assessment.
- The proportionate assessment of sub-divisions to the land revenue settled upon the survey number shall be calculated subject to the proviso to clause (b) of sub-section (1) of Section 87 according to the area and relative soil classification of the various sub-divisions. Detailed instructions shall be prescribed by the Director, subject to the approval of the State Government, and may provide for the rounding off of fractions of ten paise:Provided that, in the districts of Nagpur, Chanda, Wardha and Bhandara and Melghat taluka of the Amravati district where the soil classification is based on the factor scale, the proportionate assessment of sub-divisions to the land revenue settled upon the survey number may be calculated in proportion to the area of the sub-division by the rules of three.
