Section 113(2C) in Maharashtra Land Revenue Code, 1966
(2C)[ Notwithstanding anything contained in sub-section (1) or the rules made thereunder the rates of non agricultural assessment for every guaranteed period of five years after the 1st August 2001 shall not be less than the rate prevailing on the day immediately preceding the beginning of such guaranteed period (hereafter referred to as 'the reference day' ans shall not exceed)(a)three times the non agricultural assessment rate prevailing on the reference day in a Municipal Corporation area and two times of such rate in the area of the rest of the State for the cases which are already assessed for non-agricultural purposes; and(b)six times the non-agricultural assessment rate prevailing on the reference day in a Municipal Corporation area and four times of such rate in the area of the rest of the State for the cases to be assessed for non-agricultural purposes.]
