Section 114(3) in Maharashtra Land Revenue Code, 1966
(3)Notwithstanding anything in this Section, the Collector may in respect of any land in a block fix the non-agricultural assessment for that land at a rate not less than seventy-five per cent of the rate fixed in sub-section (1) but not exceeding by twenty-five per cent the rate so fixed for a particular use, regard being had to the situation, and special advantages or disadvantages attaching to such land.
