Section 110(1) in Maharashtra Land Revenue Code, 1966
(1)The Collector shall, subject to the approval of the Commissioner, by notification in the Official Gazette, divide the villages in non-urban areas into two classes - Class-I and Class-II - on the basis of the market values of lands, due regard being had to the situation of the lands, the non-agricultural purpose for which they are used, and the advantages and disadvantages attaching thereto.
