Section 110(2) in Maharashtra Land Revenue Code, 1966
(2)The Collector shall, subject to the general or special orders of the State Government assess lands falling in Class-I according to the non-agricultural purpose for which they are used at a rate [not exceeding [ten paise or such amount as may be prescribed, whichever is higher] [These words were substituted for the words 'not exceeding two paise' by Maharashtra Land Revenue Code (Third Amendment) Act, 2007, Maharashtra 24 of 2007, section 2(a) MGG (Extraordinary) Part VIII dt. 6.8.2007, p. 412.]] per square metre per year, and those falling in Class-II at a rate [not exceeding [five paise or such amount as may be prescribed, whichever is higher] [These words were substituted for the words 'not excluding one paise' by Maharashtra Land Revenue Code (Third Amendment; Act, 2007, Maharashtra 24 of 2007, section 2(6).]] per square metre per year, regard being had to the market value of lands used for the non-agricultural purpose, so however, that the assessment so fixed is not less than the agricultural assessment which may be leviable on such land.
