Section 13(2) in The Maharashtra Land Revenue (Assessment and Settlement of Land Revenue of Agricultural Lands) Rules, 1970
(2)The assessment to be imposed on each survey number or sub-division after a revision settlement shall be worked out by increase or decrease in the old assessment in the same proportion as there is an increase or decrease in the new standard rates over the existing maximum or standard rates in respect of such lands:Provided that, if the classification value of land comprised in such survey number or sub-division is changed or there are other good and sufficient reasons, the assessment shall be calculated in accordance with the provisions of sub-rule (1).
