Section 113 in Maharashtra Land Revenue Code, 1966
113. Powers of Collector to fix standard rate of non-agricultural assessment.
(1)Subject to the provisions of Section 112, the [the State Government shall, or if so authorised by the State Government, by notification in the Official Gazette, the Collector shall] [These words were substituted for the words 'the Collector shall, with the approval of the State Government' by Maharashtra 23 of 1999, section 3(1)(a).] fix the rate of non-agricultural assessment per square metre of and in each block in urban area (to be called "the standard rate of non-agricultural assessment") at such percentage of the full market value of such land as may be prescribed.[Explanation. - For the purposes of this sub-section, the full market value shall be estimated in the prescribed manner on the basis of the land rates as determined and issued in the form of Annual Statement of rates, by the Chief Controlling Revenue Authority under the Bombay Stamp (Determination of True Market Value of Property) Rules, 1995 framed under the Bombay Stamp Act, 1958, immediately preceding the year in which the standard rate of non-agricultural assessment is to be fixed.] [This Explanation was substituted for the existing Explanation, by Maharashtra 23 of 1999, section 3(1)(b).](2)[ The standard rate of non-agricultural assessment shall remain in force for a period of [five years] [These sub-sections were substituted for the original sub-section (2) by Maharashtra 8 of 1979, by Maharashtra 23 of 1999, section 3(b).] (hereinafter referred to as "the guaranteed period") and shall then be liable to be revised in accordance with the provisions of this Chapter:][Provided that the first such guaranteed period shall commence on the first day of August, 1979 and shall expire on the 31st day of the July, 1991:] [The proviso was substituted and deemed to have been substituted on 31st day of March, 1979, by Maharashtra 17 of 1993, section 25(1)(b).][Provided further that, the State Government may, extend such guaranteed period for all or any block in any urban area so however that, such extended period shall not be more than five years.] [The proviso was inserted after the existing proviso by Maharashtra 23 of 1999, section 3(2).](2A)Where the standard rate of non-agricultural assessment in any block in any urban area has been fixed or revised before the 1st day of August, 1979, such standard rate shall be deemed to be due for revision at any time on and after [the 1st day of August, 1979; and then such standard rate if so revised shall be deemed to have come into force with effect from the 1st day of August, 1979 on which date the first guaranteed period commenced and would remain in force after the 31st July, 1991 and would then be subject to further revision under sub-section (2B), from time to time.] [These words, figures, brackets and letter were substituted for the words 'that date', and shall deemed to have been substituted on 31st day of March 1979, by Maharashtra 17 of 1993, section 25(2).](2B)Where the standard rate of non-agricultural assessment is fixed or revised for any guaranteed period, the same shall be revised as soon as possible after the commencement of the next guaranteed period and such revised rate shall be deemed to have come into force with effect from the commencement of such next guaranteed period.(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.](3)The standard rates of non-agricultural assessment fixed or revised as aforesaid shall be published in the Official Gazette, and in such other manner as may be prescribed before they are brought in force.
