Section 110(1A) in Maharashtra Land Revenue Code, 1966
(1A)[ Notwithstanding anything contained in sub-section (1), any area of a village or group of villages which has been notified as an "urban area" under clause (42) of section 2 shall, on the date of coming into force of the Maharashtra Land Revenue Code (Amendment) Act, 2003, cease to be such urban area and shall, from the said date, be deemed to be Class I village for the purposes of assessment of non-agricultural assessment of such village under this Code :Provided that, nothing contained in sub-section (1A) shall in any way affect the liability of an assessee for payment of any tax which has already been assessed and accrued prior to the said date in respect of such notified urban area:Provided further that, notwithstanding anything contained in sub-section (1A), any tax already levied and paid before the said date, in respect of such notified urban area, shall not be refunded.] [Sub-section (1A) was inserted by Maharashtra 21 of 2003, section 3, (w.e.f. 1-8-2003).]
