Section 110 in Maharashtra Land Revenue Code, 1966
110. Procedure for determining non-agricultural assessment of lands in non-urban areas.
(1)The Collector shall, subject to the approval of the Commissioner, by notification in the Official Gazette, divide the villages in non-urban areas into two classes - Class-I and Class-II - on the basis of the market values of lands, due regard being had to the situation of the lands, the non-agricultural purpose for which they are used, and the advantages and disadvantages attaching thereto.(1A)[ Notwithstanding anything contained in sub-section (1), any area of a village or group of villages which has been notified as an "urban area" under clause (42) of section 2 shall, on the date of coming into force of the Maharashtra Land Revenue Code (Amendment) Act, 2003, cease to be such urban area and shall, from the said date, be deemed to be Class I village for the purposes of assessment of non-agricultural assessment of such village under this Code :Provided that, nothing contained in sub-section (1A) shall in any way affect the liability of an assessee for payment of any tax which has already been assessed and accrued prior to the said date in respect of such notified urban area:Provided further that, notwithstanding anything contained in sub-section (1A), any tax already levied and paid before the said date, in respect of such notified urban area, shall not be refunded.] [Sub-section (1A) was inserted by Maharashtra 21 of 2003, section 3, (w.e.f. 1-8-2003).](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.
