Section 14(4) in The Maharashtra Land Revenue (Assessment and Settlement of Land Revenue of Agricultural Lands) Rules, 1970
(4)Warkas land into three sub-classes, namely;(a)good(b)medium, and(c)inferior;for taking into consideration the yield of the principal crops and then fix to each individual holding the assessment payable by the holder hereof by applying the standard rate appropriate to the group and class of lands determined under clauses (a) and (d), as the case may be, to good lands, ⅔rds of the said rate to medium lands and ⅓rd of the said rate to inferior lands on the basis of the area of such holding as entered in the land revenue records, such area being converted into hectares where it is recorded in terms of other measures.
