Maharashtra Land Revenue Code, 1966 PDF

# The Maharashtra Land Revenue Code, 1966 ## Contents | Chapter | Contents | |---|---| | Chapter - I | Preliminary Revenue Areas | | Chapter - II | Revenue Officers : Their Powers and Duties. Provisions for recovery of money, papers or other Government property. | | Chapter - III | Of Lands, Of th...

# The Maharashtra Land Revenue Code, 1966 ## Contents | Chapter | Contents | |---|---| | Chapter - I | Preliminary Revenue Areas | | Chapter - II | Revenue Officers : Their Powers and Duties. Provisions for recovery of money, papers or other Government property. | | Chapter - III | Of Lands, Of the Grant of Land, Of Use of Land, Of Encroachments on Land, Of Relinquishment of Land | | Chapter – IV | Of Land Revenue | | Chapter - V | Revenue Surveys | | Chapter – VI | Assistant and Settlement of Land Revenue of Agricultural Lands | | Chapter - VII | Assessment and Settlement of Land Revenue of Lands Used for Non-Agricultural Purposes | | Chapter - VIII | Of Lands within the Sites of Villages, Towns and Cities | | Chapter - IX | Boundary and Boundary Marks | | Chapter - X | Land Records A-Records of Rights B-Rights in Unoccupied Land | | Chapter - XI | Realization of Land Revenue and Other Revenue Demands | | Chapter - XII | Procedure of Revenue Officers | | Chapter - XIII | Appeals, Revision and Review| | Chapter - XIV | Special Provisions for Land Revenue in the City of Bombay Assessment and Collection of Land Revenue, The Bombay City Survey and Boundary Marks, Government Lands and Foreshore, Transfer of Lands, etc., Procedure | | Chapter - XV | Maharashtra Revenue Tribunal | | Chapter - XVI | Miscellaneous | ## An act relating to land and land revenue in the State of Maharashtra and to provide for matters connected therewith ## Definitions - **Alienated** means transferred in so far as the rights of the State Government to payment of rent or land revenue are concerned, wholly or partially, to the ownership of any person; - **Boundary mark** means any erection, whether of earth, stone or other material, and also any hedge, unploughed ridge, or strip of ground, or other object whether natural or artificial, set up, employed, or specified by a survey officer or revenue officer having authority in that behalf, in order to designate the boundary of any division of land; - **Building** means any structure, not being a farm building. - **Building site** a portion of land held for building purposes, whether any building be actually erected thereupon or not, and includes the open ground or courtyard enclosed by, or appurtenant to, any building erected thereupon; - **Chavadi** means the place ordinarily used by a village officer for the transaction of village business; - **Data Bank** is a bank repository of information maintained at the concerned Collector Office, conclusively certified by the District Head of the concerned Department and updated by him from time to time which shall be, used by the Collector for ascertaining the objection, if any, of the concerned Department, while granting permission for use of land for non-agricultural purpose under the Code. - **Farm building** means a structure erected on land assessed or held for the purpose of agriculture for all or any of the following purposes connected with such land or any other land belonging to or cultivated by the holder thereof, namely. - for the storage of agricultural implements, manure or fodder; - for the storage of agricultural produce; - for sheltering cattle; - for residence of members of the family, servants or tenants of the holder; or - for any other purpose which is an integral part of his cultivating arrangement; - **Gaothan** or **village site** means the lands included within the site of a village, town or city as determined by section 122; - **Government lessee** means a person holding land from Government under a lease as provided by Section 38; - **Land records** means records maintained under the provisions of, or for the purpose of, this Code and includes a copy of maps and plans of a final town planning scheme, improvement scheme or a scheme of consolidation of holdings which has come into force in any area under any law in force in the State and forwarded to any revenue or survey officer under such law or otherwise. - **Non-agricultural assessment** means the assessment fixed on any land under the provisions of this Code or Rules thereunder with reference to the use of the land for a non-agricultural purpose; - **Pardi land** means a cultivated land appertaining to houses within a village site; - **Saza** means a group of villages in a taluka which is constituted a saza under Section 4; - **Sub-division of a survey number** means a portion of a survey number of which the area and assessment are separately entered in the land records under an indicative number subordinate to that of the survey number of which it is a portion; - **Survey number** means a portion of land of which the area and assessment are separately entered, under an indicative number in the land records and includes- - plots reconstituted under a final town planning scheme, improvement scheme or a scheme of consolidation of holding which has come into force in any area under any law; and - in the districts of Nagpur, Wardha, Chanda, and Bhandara any portion of land entered in the land records under any indicative number known as the Khasra number; - **Superior holder** except in Chapter XVI means a land-holder entitled to receive rent or land revenue from other land-holders (called "inferior holders" whether he is accountable or not for such rent or land revenue, or any part thereof, to the State Government: - **Survey Officer** means an officer appointed under, or in the manner provided by, section 8; - **Urban area** means an area included within the limits of any municipal corporation or municipal council, constituted under the relevant law for the time being in force and the expression “non-urban area" shall be construed accordingly; - **Village** includes a town or city and all the land belonging to a village, town or city; - **Wada Land** means an open land in village site used for tethering cattle or storing crops or fodder, manure or other similar things. ## 3. Division of State into Revenue Areas. For the purpose of this Code, the State shall be divided into divisions which shall consist of one or more districts (including the City of Bombay), and each district may consist of one or more sub-divisions, and each subdivision may consist of one or more talukas, and each taluka may consist of certain villages. ## 4. Constitution of Revenue Areas (1) The State Government may, by notification in the Official Gazette, specify- - the districts (including the City of Bombay) which constitute a division; - the sub-divisions which constitute a district; - the talukas which constitute a sub-division; - the villages which constitute a taluka; - the local area which constitutes a village; and - alter the limits of any such revenue area so constituted by amalgamation, division or in any manner whatsoever, or abolish any such revenue area and may name and alter the name of any such revenue area. ## 5. Chief Controlling Authority in revenue matters. The Chief controlling authority in all matters connected with the land revenue in his division shall vest in the Commissioner, subject to the superintendence, direction and control of the State Government. ## 6. Revenue Officers in division. The State Government shall appoint a Commissioner of each division; and may appoint in a division an Additional Commissioner and so many Assistant Commissioners as may be expedient, to assist the Commissioner. Provided that, nothing in this section shall preclude the appointment of the same officer as Commissioners as may be two or more divisions. ## 7. Revenue Officers in district. (1) The State Government shall appoint a Collector for each district, including the City of Bombay who shall be in charge of the revenue administration thereof, and a Tahsildar for each taluka who shall be the chief officer entrusted with the local revenue administration of a taluka. (2) The State Government may appoint one or more Additional Collectors and in each district including the City of Bombay and so many Assistant Collector and Deputy Collectors (with such designations such as "First", "Second", "Supernumerary", etc. Assistants as may be expressed in the order of their appointment), one or more Naib-Tahsildars in a taluka, and one or more Additional Tahsildars therein and such other persons having such designations to assist the revenue officers as it may deem expedient. (3) Subject to the general orders of the State Government, the Collector may place any Assistant or Deputy Collector in charge of one or more sub-divisions of district, or may himself retain charge thereof. Such Assistant or Deputy Collector may also be called a Sub-Divisional Officer. (4) The Collector may appoint to each district as many persons as he thinks fit to be Circle Officers and Circle Inspectors to be in charge of a Circle, and one or more Talathis for saza, and one or more Kotwals or other village servants for each village or group of villages, as he may deem fit. ## 8. Survey Officers. For the purpose of Chapters V, VI, VIII, IX and X the State Government may appoint such officers as may from time to time appear necessary. Such officers may be designated "Settlement Commissioner" "Director of Land Records", "Deputy Director of Land Records", "Superintendents of Land Records", "Settlement Officer", "District Inspectors of Land Records" and "Survey Tahsildars", or otherwise as may seem requisite. ## 22A. Prohibition on diversion of use of Gairan land. (1) The land set apart by the Collector for free pasturage of village cattle (hereinafter referred to as "the Gairan land") shall not be diverted, granted or leased for any other use, except in the circumstances provided in sub-sections (2) or (3), as the case may be. (2) The Gairan land may be diverted, granted or leased for a public purpose or public project of the Central Government or the State Government or any statutory authority or any public authority or undertaking under the Central Government or the State Government (hereinafter in this section referred to as "Public Authority"), if no other suitable piece of Government land is available for such public purpose or public project. (3) The Gairan land may be diverted, granted or leased for a project of a project proponent, not being a Public Authority, when such Gairan land is unavoidably required for such project and such project proponent transfers to the State Government, compensatory land as provided in sub-sections (4) and (5). (4) The compensatory land to be transferred to the State Government under sub-section (3) shall be in the same revenue village have area equal to twice the area of the Gairan land and its value shall not be less than the value of the Gairan land so allotted under sub-section (3). ## 29. Classes of persons holding land. (1) There shall be under this Code the following classes of persons holding land from the State, that is to say- - Occupants-Class I, - Occupants-Class II, - Government leases. (2) Occupants-Class I shall consist of persons who - hold unalienated land in perpetuity and without any restrictions on the right to transfer; (3) Occupants-Class II shall consist of persons who- - hold unalienated land in perpetuity subject to restrictions on the right to transfer; ## 36A. Restrictions on transfers of occupancies by Tribals. (1) No occupancy of a tribal shall, after the commencement of the Maharashtra Land Revenue Code and Tenancy Laws (Amendment) Act, 1974, be transferred in favor of any non-tribal by way of sale (including sales in execution of a decree of a Civil Court or an award or order of any Tribunal or Authority), gift, exchange, mortgage, lease or otherwise, except on the application of such non-tribal and except with the previous sanction- - in the case of a lease, or mortgage for a period not exceeding 5 years, of the Collector; and - in all other cases, of the Collector with the previous approval of the State Government ## 41. Uses to which holder of land for purpose of agricultural may put his land. (1) Subject to the provisions of this section, holder of any land assessed or held for the purpose of agriculture is entitled by himself, his servants, tenants, agents or other legal representatives to erect farm building, construct wells or tanks or make any other improvements thereon for the better cultivation of the land, or its more convenient use for the purpose aforesaid. (2) Before carrying out construction of any farm building, work renewal, addition, - Within limit of - The Municipal Corporation of Greater Bombay. - The Municipal Corporation of city of Pune. - The Corporation of the city of Nagpur, - and area within 8 km. from periphery of the limits of each of these Corporations. - Within the limits of any other municipal corporation constituted under any law for time being in force and the area within five kilometres from the periphery of the limits of each such municipal corporation; - Within the limits of the 'A' Class municipal councils and the area within three kilometres from the periphery of the limits of each such municipal council. - Within the limits of the ‘B' Class municipals councils or; - Within the area covered by the Regional Plan, town planning scheme, or proposal for the development of land (within the notified area) or an area designated as the site of the new town, whether each of these being in draft or final, prepared, sanctioned or approved under the Maharashtra Regional and Town Planning Act, 1966; The holder or any other person referred to in sub-section (1), make an application, in the prescribed form, to the Collector for permission. (3) Collector may grant permission of one or more farm buildings. - If area 0.4 ha. to 0.6 - 150 sq.m. plinth area. - If area more than 0.6 ha. - 1/40th area of holding or 400 sq.m. whichever is less Provided that, if one or more farm buildings proposed to be erected are to be used, either fully or in part, for the residence of member of the family, servants or tenants of the holder, the plinth area of such building or buildings proposed to be used for residential purpose shall not exceed 150 square metres, irrespective of the fact that the area of the agricultural holding on which such building pr buildings are proposed to be erected exceeds 0.6 hectare. 4) The Collector shall not grant such permission- - farmhouse below 0.4 ha., - height from plinth exceeds 5 m or more than one floor. 5) For lands in M. Corp, Council area - DCPR to follow. ## 42. Permission for non-agricultural use. (1) No land used for agriculture shall be used for any non-agricultural purposes; and no land assessed for one non-agricultural purpose shall be used for any other non-agricultural purpose or for the same non-agricultural purpose but in relaxation of any of the conditions imposed at the time of the grant of permission for non-agricultural purpose, except with the permission of the Collector. ## 42A. No permission required for change of use of land situate in area covered by Development plan. (1) Notwithstanding anything contained in section 42,— - no prior permission of the Collector shall be necessary for conversion of use of any land held as an Occupants-Class I for any purpose as defined in the sanctioned Development Plan or draft Development Plan prepared and published as per the provisions of the Maharashtra Regional and Town Planning Act, 1966; however, the Planning Authority shall ascertain from the concerned revenue authority the Class of land, its occupancy and encumbrances, if any, thereupon, and after ascertaining the same, it shall grant the development permission as per the provisions of the Maharashtra Regional and Town Planning Act, 1966 ; - for conversion of use of any land held as an Occupants-Class II or land leased by the Government, for any purpose as defined in the sanctioned Development Plan or draft Development Plan prepared and published as per the provisions of the Maharashtra Regional and Town Planning Act, 1966, the occupant shall apply to the Planning Authority for permission to change the use of land, and the Planning Authority shall direct the said occupant to obtain no objection certificate of the Collector for such change; the Collector shall examine the documents by which the land is granted and the relevant laws by which the concerned land is governed and, if permissible to grant no objection certificate, require the applicant to pay the Nazarana and the Government dues for that purpose; and on payment of the same, the Collector shall issue no objection certificate for change of use of such land ; on receipt of such certificate, the concerned Planning Authority shall issue development permission as per the provisions of the Maharashtra Regional and Town Planning Act, 1966. (2) The person to whom permission is granted under clause (b) of subsection (1) or the person who converts the use of land in view of clause (a) of sub-section (1) shall inform in writing to the village officer and the Tahsildar within thirty days from the date on which the change of use of land commenced. (3) If the person fails to inform the village officer and the Tahsildar within the period specified in sub-section (2), he shall be liable to pay in addition to the non-agricultural assessment, a fine of rupees twenty-five thousand or forty times of the non-agricultural assessment, whichever is higher. (4) - (a) On receipt of the information in writing from the person, who obtained the development permission, and on payment of conversion tax at the rate mentioned in section 47A and the non-agricultural assessment therefor, it shall be incumbent upon the concerned revenue authority to grant him sanad in the form prescribed under the rules within a period of thirty days from payment thereof. ## 42B. Provision for conversion of land use for lands included in final Development plan area. (1) Notwithstanding anything contained in sections 42, 42A, 44 and 44A, upon publication of the final Development Plan in any area as per the provisions of the Maharashtra Regional and Town Planning Act, 1966, the use of any land comprised in such area shall, if conversion tax, non-agricultural assessment and, wherever applicable, nazarana or premium and other Government dues as provided for in sub-section (2) are paid, be deemed to have been converted to the use shown by way of allocation, reservation or designation in such Development Plan and no separate permission under section 42 or section 44 shall be required for the use of such land for the use permissible under such Development Plan : Provided that, where a final Development Plan is already published on or before the date of commencement of the Maharashtra Land Revenue Code (Amendment) Act, 2017 (hereinafter in this section referred to as "the commencement date"), any land comprised in the area under such Development Plan shall, if the conversion tax, non-agricultural assessment and wherever applicable, nazarana or premium and other Government dues as provided for in sub-section (2) are paid, be deemed to have been converted to the use shown by way of allocation, reservation or designation in respect of such land in such final Development Plan. (2) Upon publication of the final Development Plan in any area and where there is a final Development Plan already published, after the commencement date, the Collector shall, on an application made in this regard or suo motu, determine or cause to be determined the conversion tax at the rate mentioned in section 47A and the non-agricultural assessment for such land on the basis of the use shown in the Development Plan and give a notice thereof to the concerned occupant for making payment thereof: Provided that, where such land is held as Occupant Class-II, the Collector shall also examine the documents by which such land is granted as such and the relevant laws, rules and the Government orders by which such land is governed and if the conversion to the use shown in the final Development Plan is permissible thereunder, the Collector shall, wherever necessary, after obtaining prior approval of the authority competent to allow such conversion, determine nazarana or premium and other Government dues payable for such conversion, as per special or general orders of the Government, alongwith the amount of conversion tax and non-agricultural assessment, as aforesaid, and communicate the same to the occupant for making payment. If the payment as required under this sub-section is done by the occupant, the Collector shall grant him sanad in the form prescribed under the rules within a period of sixty days from payment thereof. On issuance of sanad, necessary entry in the record of rights shall be made showing such land as having been converted to non-agricultural use, with effect from the date of payment as aforesaid. Provided also that, the non-agricultural assessment done under this section shall, wherever necessary, be revised for a land in accordance with the development permission accorded by the Planning Authority and for this purpose, it shall be mandatory for the Planning Authority to furnish a copy of such development permission to the Collector, in each case within 30 days of grant of such permission or its revision, if any : Provided also that, the non-agricultural assessment of a land, done on the basis of the use shown in the Development plan, shall be revised in case the Development Plan is revised or modified by the Government and as a result thereof, the use of the land shown in the Development Plan changes, with effect from the date of such revision or modification : Provided also that, the challan or receipt of payment of conversion tax, non-agricultural assessment and nazarana or premium and other Government dues under this sub-section shall be regarded as the proof of the land having been converted to the non-agricultural use shown in the final Development Plan and no further proof shall be necessary. ## 42C Provision for conversion of land use for lands included in the draft Regional plan. (1) Where a land is situated in an area, for which draft Regional Plan has been prepared and necessary notice regarding such draft Regional plan has been duly published in the Official Gazette or such Regional plan has been approved and published in the Official Gazette, the use of such land for the purposes of section 42 or section 44, shall be deemed to have been converted to corresponding non-agricultural use, once development permission on such land under section 18 of the Maharashtra Regional and Town Planning Act, 1966 is granted, if the conversion tax and non-agricultural assessment, as per the provisions of this Act, and, in respect of a land held as Occupant Class-II, nazarana or premium and other Government dues levied for such conversion, as per the prevailing orders of the Government and the relevant provisions of the law, are paid. (2) Where a land is situated in an area for which draft Regional Plan or draft Development plan has been prepared and necessary notice regarding such draft Regional Plan or draft Development Plan has been duly published in the Official Gazette or such Regional Plan or, as the case may be, the Development Plan has been approved and published in the Official Gazette, the permission to build a farm building, given by the Collector under section 18 of the Maharashtra Regional and Town Planning Act, 1966 or by the Planning Authority under the provisions of the aforesaid Act, shall be deemed to be the permission envisaged under section 41 for such farm building. ## 42D Provision for conversion of land use for the residential purpose (1) Any land situated in an area (hereinafter referred to as “peripheral area") within 200 meters from the limits of— - the site of any village, or - town or city, where such land adjacent to the limits of such town or city is allocated to a developable zone in the draft or final Regional Plan; shall be deemed to have been converted to non-agricultural use for residential purpose or the purpose admissible as per draft or final Regional Plan, subject to the provisions of the Development Control Regulations applicable to such area. (2) For deemed conversion of the land situated in such peripheral area to the non-agricultural user, the Collector shall, on an application made in this regard or suomoto, determine or cause to be determined the conversion tax at the rate mentioned in section 47A and the non-agricultural assessment for such land and give a notice thereof to the concerned occupant for making payment thereof : ## 43. Restriction on use. Subject to the rules made by the State Government in this behalf the Collector or a Survey Officer may regulate or prohibit the use of land liable to the payment of land revenue for purposes such as, cultivation of arable land in a survey number assigned for public purpose, manufacture of salt from agricultural land, removal of earth, stone, kankar, murum or any other material from the land assessed for the purpose of agriculture only, so as to destroy or materially injure the land for cultivation, removal of earth, stone (other than loose surface stone), kankar, murum or any other material from the land assessed as a building site, excavation of and situated within a gaothan; and such other purposes as may be prescribed; and may summarily evict any person who uses or attempts to use the land for any such prohibited purpose. ## 44. Procedure for conversion of use of land from one purpose to another. (1) If an occupant of unalienated land or a superior holder of alienated land or a tenant of such land- - which is assessed or held for the purpose of agriculture, wishes to use it for a non-agricultural purpose, or - if land is assessed or held for a particular non-agricultural purpose, wishes to use it for another non-agricultural purpose, or - desires to use it for the same non-agricultural purpose for which it is assessed but in relaxation of any of the conditions imposed at the time of grant of land or permission for such non-agricultural purpose such occupant or superior holder or tenant shall, with the consent of the tenant, or as the case may be, of the occupant or superior holder, apply to the Collector for permission in accordance with the form prescribed. ## 44A No permission required for bona fide industrial use of land. (1) Notwithstanding anything contained in section 42 or 44, where a person desires to convert any land held for the purpose of agriculture or a held for a particular non-agricultural purpose, situated.- - within the industrial zone of a draft or final regional plan or draft, interim or final development plan or draft or final town planning scheme, as the case may be, prepared under the Maharashtra Regional and Town Planning Act, 1966, or any other law for the time being in force; or within the agricultural zone of any of such plans or schemes and the development control regulations or rules framed under such Act or any of such laws permit industrial use of land; or - within the area where no plan or scheme as aforesaid exists, for a bonafide industrial use; or - within the area undertaken by a private developer as an Integrated Township Project, then, no permission for such conversion of use of land shall be required, subject, to the following conditions, namely. - the person intending to put the land to such use has a clear title and proper access to the said land. - such person has satisfied himself that no such land or part thereof is reserved for any other public purpose as per the Development plan (where such plan exists) and the proposed bonafide industrial use or Integrated Township Project, as the case may be, does not conflict with the overall scheme of the said Development plan; (2) The person so using the land for a bonafide industrial use or Integrated Township Project as the case may be shall give intimation of the date on which the change of user of land had commenced and furnish other information, in the prescribed form, within thirty days from such date to the Tahsildar through the village officers, and shall also endorse a copy thereof to the Collector. ## 45. Penalty for so using land without permission. (1) If any land held or assessed for any purpose is used for another purpose- - Without obtaining permission of the collector under section 44. - In contravention of any of the conditions, shall liable for one or more penalties, that is to say, - To pay non agricultural assessment on the land leviable with reference to altered use. - To pay in addition to the non agricultural assessment on the land, such fine as may be decided. - To restore land its original use or to observe the condition on which permission is granted. ## 46. Responsibility of tenant or other person for wrongful use. If a tenant of any holder or any person claiming under or through him uses land for a purpose in contravention of the provisions of Sections 42, 43 or 44 without the consent of the holder and thereby renders the holder liable to the penalties specified in Sections 43, 44 or 45, the tenant or the person, as the case may be, shall be responsible for the holder in damages. ## 47. Power of State Government to exempt lands from provisions of Sections 41, 42, 44, 45 or 46. Nothing in Sections 41, 42, or 46 shall prevent- - the State Government from exempting any land or class of lands from the operation of any of the provisions of those Sections, if the State Government is of opinion that it is necessary, in the public interest for the purpose of carrying out any of the objects of this Code to exempt such land or such class of lands; and - the Collector from regularising the non-agricultural use of any land on such terms and conditions as may be prescribed by him subject to rules made in this behalf by the State Government. ## 47A Liability for payment of conversion tax by holder for change of user of land. (1) There shall be levied and collected additional land revenue, to be called the conversion tax, on account of change of user of lands. (2) Where any land assessed or held for the purpose of agriculture is situated within the limits of Mumbai Municipal Corporation area excluding the area of the Mumbai City District or any other Corporation area or of any 'A' Class or 'B' Class Municipal area or of any peripheral area of any of them, and_ - is permitted, or deemed to have been permitted under sub-section (3) of Section 44, to be used for any non-agricultural purpose; - is used for any non-agricultural purpose, without the permission of the Collector being first obtained, or before the expiry of the period referred to in sub-section (3) of Section 44, and is regularised under clause (b) of Section 47; - is put to a bonafide industrial use as provided in Section 44A, then, the holder of such land shall, subject to any rules made in this behalf, be liable to pay to the State Government, the conversion tax, which shall be equal to five times or such amount as may be prescribed, whichever is higher, of the non-agricultural assessment leviable on such land, in accordance with the purpose for which it is so used or permitted to be used. ## 72. Land revenue to be paramount charge on land. (1) Arrears of land revenue due on account of land by any landholder shall be a paramount charge on the holding and every part thereof, failure in payment of which shall make the occupancy or alienated holding together with all rights of the occupant or holder over all trees, crops, buildings and things attached to the land or permanently fastened to anything attached to the land, liable to forfeiture; whereupon, the Collector may, subject to the provisions of sub-sections (2) and (3), levy all sums in arrears by sale of the occupancy or alienated holding, or may otherwise dispose of such occupancy or alienated holding under rules made in this behalf. ## 85 Partition. (1) Subject to the provisions of the Bombay Prevention of Fragmentation and Consolidation of Holdings Act, 1947, a holding may be partitioned on the decree of a civil court or on application of co-holders in the manner hereinafter provided. (2) If in any holding, there are more than one co-holder, any such co-holder may apply to the Collector for a partition of his share in the holding. Provided that, where any question as to title is raised, no such partition shall be made until such question has been decided by a civil suit. (3) The Collector may, after hearing the co-holder, divide the holding and apportion the assessment of the holding in accordance with the rules made by the State Government under this Code. ## 86. Division of survey numbers into new survey numbers. Where any portion of cultivable land is permitted to be used under the provisions of this Code for any non-agricultural purpose or when any portion of land is specially assigned under Section 22, or when any assessment is altered or levied or any portion of land under sub-section (2) or sub-section (3) of Section 67, such portion may, with the sanction of the Collector, be made into a separate survey number at any time, the provisions of Section 82, notwithstanding. ## 87. Division of survey numbers into sub-divisions. (1) Subject to the provisions of the Bombay Prevention of Fragmentation and Consolidation of Holdings Act, 1947. - survey numbers may from time to time and at any time be divided into so many sub-divisions as may be required in view of the acquisition of rights in and or for any other reason; - the division of survey numbers into sub-divisions and the fixing of the assessment of the sub-divisions shall be carried out and from time to time revised in accordance with the rules made by the State Government in this behalf. ## 109. Non-agricultural assessment of lands to be determined on the basis of their non-agricultural use and having regard to urban and non-urban areas Subject to any exemption and to any limitations contained in the first proviso to Section 68, the non-agricultural assessment of lands shall be determined with reference to the use of the land for non-agricultural purposes and having regard to urban and non-urban areas in which the lands are situated; and shall be determined and levied in accordance with the provisions of this Chapter. ## 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. (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 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, 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. ## 111. Procedure for determining non-agricultural assessment in urban areas. The Collector shall divide urban areas into blocks on the basis of the market value of lands, due regard being had to the situation of the lands, the non-agricultural purposes for which they are used, and the advantages and disadvantages attaching thereto. ## 112. Non-agricultural assessment not to exceed three per cent of full market value. The non-agricultural assessment on lands in each block in an urban area shall not exceed three per cent of the full market value thereof, when used as a building site. ## 114. Rate of assessment of lands used for non-agricultural purposes. (1) Subject to the provisions of this Section, the rate of assessment in respect of lands in urban areas- - used for purposes of residential building, shall be the standard rate of non-agricultural assessment; - used for the purposes of industry, shall be one and one-half times the standard rate of non-agricultural assessment. - used for purpose of commerce, shall be thrice the standard rate of non-agricultural assessment in the areas within the limits of all the other municipal corporation and twice the standard rate of non-agricultural assessment in the remaining urban areas of the State. ## 115. Date of commencement of non-agricultural assessment. Except as otherwise directed by the State Government in the case of co-operative societies and housing boards established under any law for the time being in force in the State, the non-agricultural assessment. shall be levied with effect from the date on which any land is actually used for a non-agricultural purpose. ## 122. Limits of sites of villages, towns and cities how to be fixed. It shall be lawful for the Collector or for a Survey Officer acting under the general or special orders of the State Government, to ascertain and determine what lands are included within the site of any village, town or city and to fix and from time to time, to vary the limits of the site determined as aforesaid, regard being had to all subsisting rights of landholders. ## 144. Demarcation of boundaries in areas under T.P.S. or improvement scheme. As soon as possible, after a final town planning scheme or improvement scheme or a scheme for consolation of holding has come into force, it shall be the duty of the collector to after the boundaries fixed and demarcated under the provisions of this chapter. ## 148. Record of Rights. A record of rights shall be maintained in every village and such record shall include the following particulars - the names of all persons (other than tenants) who are holders, occupants