Section 114 in Maharashtra Land Revenue Code, 1966
114. Rate of assessment of lands used for non-agricultural purposes.
(1)Subject to the provisions of this Section, the rate of assessment in respect of lands in urban areas -(a)used for purposes of residential building, shall be the standard rate of non-agricultural assessment;(b)used for the purposes of industry, shall be one and one-half times the standard rate of non-agricultural assessment.(c)[ used for purposes of commerce, shall be thrice the standard rate of non-agricultural assessment in the areas within the limits of all the other municipal corporations, excluding the area of the Mumbai City District in the Mumbai Municipal Corporation area, and twice the standard rate of non-agricultural assessment in the remaining urban areas of the State;] [This clause was substituted for clause (c) by Maharashtra 23 of 1999, section 4(a).][Explanation. - For the purpose of this clause, "other municipal corporations", and "Mumbai Municipal Corporation" shall have the same meaning as assigned to them in the Explanation to Section 47A] [This Explanation was substituted for the existing explanation by Maharashtra 23 of 1999, section 4(b).](d)used for any other non-agricultural purpose, shall be fixed by the Collector, at a rate not less than the standard rate of non-agricultural assessment, and not exceeding one and one-half times that standard rate, regard being had to the situation, and special advantages or disadvantages attaching to such lands.(2)Where any land is used for any non-agricultural purpose for a period of six months or less, the non-agricultural assessment shall be half of that fixed for land used for the non-agricultural purpose.(3)Notwithstanding anything in this Section, the Collector may in respect of any land in a block fix the non-agricultural assessment for that land at a rate not less than seventy-five per cent of the rate fixed in sub-section (1) but not exceeding by twenty-five per cent the rate so fixed for a particular use, regard being had to the situation, and special advantages or disadvantages attaching to such land.
