Section 104 in Maharashtra Land Revenue Code, 1966
104. Assessment of lands wholly exempt from payment of land revenue.
(1)Nothing in this Chapter shall be deemed to prevent a Settlement Officer from determining and registering the proper full assessment on lands, wholly exempt from the payment of land revenue.(2)The assessment so determined and registered shall be levied as soon as the exemption is withdrawn and shall be deemed for this purpose, to have been fixed under the provisions of this Chapter.
