Section 174 in Maharashtra Land Revenue Code, 1966
174. Penalty for default of payment of land revenue.
- If any instalment of land revenue or any part thereof is not paid within one month after the prescribed date, the Collector may in the case of a wilful defaulter impose a penalty not exceeding [twenty-five per cent. of the amount not so paid or such amount as may be prescribed, whichever is higher] [Substituted 'twenty-five per cent, of the amount not so paid' by Maharashtra Act No. 21 of 2017, dated 18.1.2017.]Provided that, no such penalty shall be imposed for non-payment of any instalment (the payment of which is suspended by the order of the State Government) in respect of the period during which the payment remained suspended.
