The Maharashtra Land Revenue (Revival of Certain Rules relating to Non-Agricultural Assessment) Act, 1972.

1972 : Mah. XXV]  1 
THE MAHARASHTRA LAND REVENUE (REVIVAL OF CERTAIN RULES 
RELATING TO NON-AGRICULTURAL ASSESSMENT) ACT, 1972 
[Text as on 18th July 2024] 
____________ 
CONTENTS 
 
PREAMBLE. 
SECTIONS. 
 
 1. Short title and commencement. 
 2. Revival of rules relating to non-agricultural assessment. 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2 The Maharashtra Land Revenue (Revival of Certain Rules [1972 : Mah. XXV 
 relating to Non-Agricultural Assessment) Act, 1972 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1972 : Mah. XXV] The Maharashtra Land Revenue (Revival of Certain Rules 3
 relating to Non-Agricultural Assessment) Act, 1972 
MAHARASHTRA ACT No. XXV OF 19721 
[THE MAHARASHTRA LAND REVENUE (REVIVAL OF CERTAIN RULES RELATING 
 TO NON-AGRICULTURAL ASSESSMENT) ACT, 1972.] 
[This Act received the assent of the Governor on 26th August 1972; and assent was first published  
in the Maharashtra Government Gazette, Part IV, on the 31st August 1972.] 
An Act to provide for revival of certain rules relating to the levy of non-agricultural  
assessment on lands in the State. 
WHEREAS, section 336 of the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966) 
(hereinafter in this Act referred to as “the Code”), repealed the laws therein stated, but at the same time 
saved the operation of anything done or any action taken (under the laws s o repealed) including any 
rules, assessment s and various other matters in the third pro viso to that section enumerated ; and 
accordingly, by that proviso, it is provided that they shall continue to be in force unless and until 
superseded by anything done or action taken under the Code ; 
AND WHEREAS, by  the Maharashtra Land Revenue ( Conversion of Use of  Land and  
Non-Agricultural Assessment) Rules, 1969, made and brought into force on the 25 th day of July 1969, 
by Government Notification in the Revenue and Forests Department, No. UNF -1967-R, dated the  
25th July 1969, published in the Maharashtra Government Gazette  (Part IV -B, page 1086), it is 
purported to supersede all previous rules made und er the laws repealed by section 336 aforesaid, and 
which were continued in force by virtue of the aforementioned third proviso to that section ; 
AND WHEREAS, by such supersession of all previous rules, no standard rates now survive in 
certain areas in the State and standard rates are not yet fixed in all areas in pursuance of the new rules 
now made and in operation ; in consequence whereof, it has not been possible in respect of those areas 
to assess non -agricultural assessment either under the old rules whi ch were superseded, or under the 
new rules under which the standard rates have not yet, for various reasons, been fixed ; 
AND WHEREAS, it is necessary and expedient to revive the rules (and orders) superseded, 
which relate to the determination or levy of n on-agricultural assessment on land in the State, and in 
particular, any rules and orders whi ch determine the standard rates ; It is hereby enacted in the  
Twenty-third Year of the Republic of India as follows :— 
1.  Short title and commencement. — (1) This A ct may be called the Maharashtra Land 
Revenue (Revival of Certain Rules relating to Non-Agricultural Assessment) Act, 1972. 
(2) It shall come into force on such 2date as the State Government may, by notification in the 
Official Gazette, appoint. 
2.  Revival of rules relating to non -agricultural assessment. — Notwithstanding the 
supersession of all the rules (which were continued in force by virtue of the third proviso to section 336 
of the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966) by the m aking and bringing into 
force of the Maharashtra Land Revenue (Conversion of Use of Land and Non-agricultural Assessment) 
Rules, 196 9 (hereinafter called “the New rules ”), and the consequent repeal of the rates of  
non-agricultural assessment on the lands in the State fixed thereunder, it is hereby provided that, in 
those areas of the State, where no standard rates survived and new standard rates have not yet been 
                                                           
1 For Statement of Objects and Reasons, see Maharashtra Government Gazette, 1972, Part V, p. 245.  
2 1st November 1972, vide G. N., R and F. D.,  No. NAA. 1069/180194 -CH, dt. 21 -10-1972 (publ ished in M.G. G.,  
Pt. IV-B, p. 1775). 
4 The Maharashtra Land Revenue (Revival of Certain Rules [1972 : Mah. XXV 
 relating to Non-Agricultural Assessment) Act, 1972 
fixed by or under the New Rules, or where the standard rates survived but assessment s according to 
those standard rates were not fixed before the supersession of all the rules by the New Rules— 
(a) all rules and orders in so far as they relate to the determination and levy of  
non-agricultural assessment of any land in the State, and all provisions  consequential, incidental 
or supplemental to this purpose ; and 
(b) in particular, the rates of non -agricultural assessment, by whatever name called  
(whether standard rates of assessment, specia l rates of assessment, or other wise) fixed under the 
said rules and orders; and all assessment made thereunder or in pursuance thereof, 
shall be deemed never to have been superseded or repeale d; and shall be, and shall be deemed to have 
continued, and to continue in force, and to have full effect according to the t enor of the third proviso 
aforesaid; and accordingly, it shall be and shall be deemed to have been lawful to determine and levy, 
or continue to determine and levy and collect, non -agricultural assessment on any land in the State, 
according to the rates so fixed, or fixed in pursuance of the said rules and orders, as of those rules and 
orders and the rates of non-agricultural assessment had never been superseded or repealed. 
Any action taken or any act done in pursuance of the rules and orders superseded in respect of the 
determination or levy of non -agricultural assessment on any land in the State, and any assessment 
made, levied or purported to be made, levied and collected, at the standard rates fixed under or in 
pursuance of those rule s, shall be deemed t o be validly done, and shall not be questioned in any court 
or tribunal or before any authority on the ground only that such assessment was or is made according to 
rules or standard rates under rules and orders which were superseded or repealed. 
The superseded rules and orders (including the standard rates and assessment) by this Act revived 
and continued, shall continue in force for the period specified in section 116 of the Code or until  
non-agricultural assessment according to the new standard  rates of assessment fixed under the New 
Rules comes into force, whichever is later. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

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