Section 8 in The Bombay City (Inami and Special Tenures) Abolition and Maharashtra Land Revenue Code (Amendment) Act, 1969
8. Assessment of lands held on inamior special tenure before appointed day and matters incidental thereto.-
(1)The assessment of lands held immediately before the appointed day oninami tenure (not being lands held under the Second Inam grant) or special tenure, in each revenue division, shall be fixed in the manner-provided in this section.(2)Subject to the provisions of this Act, the Collector shall, with the approval of the State Government, fix the rate of assessment per square metre of land each revenue division (to be called "the standard rate of assessment") which shall be a sum equal to five per cent of the average of the market value of unbuilt plots in such revenue division.(3)The market value shall be the value of such lands as estimated on the 2nd day of December 1957 (being the date on which the State Government declared its intention to abolish inami and certain special tenures in the City of Bombay by publishing L.A. Bill No. LXII of 1957 in that behalf).(4)The market value shall be estimated in the prescribed manner, on the basis of-(a)sales of land in the revenue division during the period of fifteen years immediately preceding the 2nd day of December 1957;(b)awards relating to the acquisition of land under the Land Acquisition Act, 1894, in the revenue division during the period of fifteen years aforesaid,(c)rental value of lands in the revenue division during the period aforesaid.(5)The actual assessment of individual plot in each revenue division, shall be fixed by the Collector at an amount equal to the product of the standard rate of assessment in rupees per square metre and the area of the plot in square metres, rounded off in the prescribed manner (hereinafter referred to as "the full assessment").(6)The standard rates of assessment fixed as aforesaid shall be published in the Official Gazette, and in such other manner as may be prescribed, before they are brought into force.(7)The full assessment fixed according to the provisions of this section in respect of inami or special tenure lands, shall remain in force for period of fifty years from the appointed day (such period being called "the period of guarantee").(8)The full assessment fixed as aforesaid shall be levied gradually in the following manner, that is to say-(a)for the first ten years from the appointed day, at the rate of 10 per cent, of the full assessment;(b)for the next ten years, at the rate of 25 per cent for the full assessment;(c)for the next ten years, at the rate of 50 per cent of the full assessment;(d)for the next ten years, at the rate of 75 per cent of the full assessment.After the expiry of 40 years commencing on the appointed day, the lands in each revenue division shall be liable to the payment of full assessment for the succeeding period of ten years; and thereafter, the full assessment of these lands shall become liable to be revised as provided by section 262E of the Code; and until assessment is so revised the assessment made shall continue in force, notwithstanding the expiry of the period of guarantee.(9)Any person aggrieved by the decision of the Collector regarding the assessment or market value of his land may appeal to the State Government:Provided that, the State Government may authorize any officer not below the rank of a Deputy Secretary, to decide such appeals.(10)The State Government may make rules under section 19 for the institution and disposal of such appeals (including provision for period of limitation and hearing).(11)Notwithstanding anything contained in this section, where the actual assessment of any individual plot in any revenue division fixed as aforesaid is in the opinion of the State Government excessive, having regard to the aggregate amount to taxes already levied in respect of the plot, the cost of maintenance thereof, the total income per annum from such plot, the purpose for which the plot is used, the extent to which payment of assessment may effect such use of land and adverse effects, if any, resulting therefrom and any other relevant factor, the State Government may reduce the assessment payable in respect of the plot; so however that the superior holder may be able to pay such reduced assessment from out of the net income of the plot.
