The Maharashtra increase of Land Revenue and Special Assessment Act, 1974

English — official source version

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1974 : Mah. XX]  1 

THE MAHARASHTRA INCREASE OF LAND REVENUE AND 

SPECIAL ASSESSMENT ACT, 1974 

[Text as on 28th November 2023] 

________________ 

CONTENTS 

PREAMBLE.  

SECTIONS.  

 1.  Short title and extent.  

 2.  Definitions.  

 3.  Levy and collection of increase in land revenue.  

 4.  Levy and collection of increase in special assessment.  

 5.  Responsibility for payment of increase of land revenue and special assessment.  

 6.  Submission of returns.  

 7.  Tahsildar to prepare assessment list.  

 8.  Failure to submit return.  

 9.  Revision.  

 10.  Provisions of Code so far as not inconsistent, to apply for purpose of this Act.  

 11.  Suspension or remission of increase in land revenue or special assessment.  

 12.  Provisions for rounding off.  

 13.  Power to make rules. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



2  The Maharashtra Increase of Land Revenue and Special [1974 : Mah. XX 

Assessment Act, 1974 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



1974 : Mah. XX]  The Maharashtra Increase of Land Revenue and Special 3 

Assessment Act, 1974 

LIST OF AMENDMENTS ACTS 

 1. Amended by Mah.  17 of 1975  (10-6-1975) 

 2. Amended by Mah. 20 of 1978  (26-1-1979) 

 3. Amended by Mah.  27 of 1986 (8-7-1986) 

 4.  Amended by Mah.  20 of 2019 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note:- The date mentioned in the bracket indicates the date of commencement of the act. 



4  The Maharashtra Increase of Land Revenue and Special [1974 : Mah. XX 

Assessment Act, 1974 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



1974 : Mah. XX]  The Maharashtra Increase of Land Revenue and Special 5 

Assessment Act, 1974 

MAHARASHTRA ACT No. XX OF 19741 

[THE MAHARASHTRA INCREASE OF LAND REVENUE AND SPECIAL ASSESSMENT  

ACT, 1974.] 

[This Act received assent of the Governor on 24th April, 1974; assent was first published in the 

Maharashtra Government Gazette, Extra-ordinary, Part IV, dated the 29th April, 1974.] 

An Act to provide for an increase of land revenue 2[on certain holdings in the State]; and also an 

increase of land revenue to be levied on the amount of special assessment levied on agricultural 

lands under the Maharashtra Education (Cess) Act, 1962. 

WHEREAS, it is expedient to provide for an increase of Land Revenue 3[on certain holdings in 

the State]; and also an increase of land revenue to be levied on the amount of special assessment levied 

on agricultural lands under the Maharashtra Education (Cess) Act, 1962 (Mah. XXVII of 1962); and 

for matters connected with the purposes aforesaid; It is hereby enacted in the Twenty-fifth Year of the 

Republic of India as follows :—  

1. Short title and extent.— (1) This Act may be called the Maharashtra Increase of Land 

Revenue and Special Assessment Act, 1974.  

(2) It extends to the whole of the State of Maharashtra.  

2.  Definitions.— (1) In this Act, unless the context otherwise requires,—  

4*  *  *  *  *  

(b) “Assessment list” means the list prepared under section 7;  

(c) “Code” means the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966);  

(d) “holder” in relation to any land for the purposes of— 

(i) section 3 of this Act, means a person lawfully in possession of the land as owner or 

as tenant (whether such possession is actual or not) who is primarily liable to pay land 

revenue to the State Government under the Code; and  

(ii) section 4 of this Act, means a person in actual possession of land on which special 

assessment is levied under 5[clause (b) of section 4 of the Maharashtra Education and 

Employment Guarantee (Cess) Act, 1962 (Mah. XXVII of 1962),] and the expression 

“holding” shall be construed accordingly ;  

6  *  *  *  *  *  

(f) “Special assessment” means special assessment levied under 7[clause (b) of section 4 of 

the Maharashtra Education and Employment Guarantee (Cess) Act, 1962 (Mah. XXVII of 1962),] 

on all agricultural lands in the State;  

(g) “Prescribed” means prescribed by rules made under this Act. 

(2) Words or expressions used in this Act, but not defined, shall have the meanings respectively 

assigned to them in the Code, or as the case may be, the 8[Maharashtra Education and Employment 

Guarantee] (Cess) Act, 1962 (Mah. XXVII of 1962).  

                                                   
1  For Statement of Objects and Reasons, see Maharashtra Government Gazatte, 1974, Part V, p. 758. 
2  These words were substituted for the words “to be levied on the aggregate amount of the ordinary land revenue and the 

local cess levied in respect of agricultural lands in the State;” by Mah. 17 of 1975, Sch. 
3  These words were substituted for the words “to be levied on the aggregate amount of the ordinary land revenue and the 

local cess levied in respect of agricultural lands in the State;” by Mah. 17 of 1975, Sch. 
4  Clause (a) and (e) were deleted, ibid. 
5  This portion was substituted for the words, brackets and figures “the Maharashtra Education (Cess) Act, 1962,” ibid. 
6  Clause (a) and (e) were deleted, ibid. 
7  This portion was substituted for the words, brackets and figures “the Maharashtra Education (Cess) Act, 1962,” ibid. 
8  These words were substituted for the words “Maharashtra Education,” by Mah. 17 of 1975, Sch. 



6  The Maharashtra Increase of Land Revenue and Special [1974 : Mah. XX 

Assessment Act, 1974 

1[3. Levy and collection of increase in land revenue.— Subject to the provisions of this Act, on 

and from the 1st day of August 1975, for the purpose of raising additional resources needed for 

implementing the Employment Guarantee Scheme 2[under the Maharashtra Employment Guarantee 

Act, 1977 (Mah. XX of 1978),] the amount of land revenue payable by a holder in respect of his 

holding shall be increased at the following rate, that is to say :— 

Where a holding consists of the land equal to   Rate of increase 

(1)  8 hectares or more but less than 12     ..  50 per centum of the land revenue payable 

 hectares. in respect of such holding. 

(2)  12 hectares or more.  ..  100 per centum of the land revenue  

   payable in respect of such holding.] 

4. Levy and collection of increase in special assessment.— Subject to the provisions of this 

Act, on and from the 1st day of August 1974, the special assessment on agricultural land payable by a 

holder shall be increased at the following rate, that is to say :— 

Where the amount of special assessment payable   Rate of increase 

(a)  does not exceed Rs. 200 ..  Nil. 

(b)  exceeds Rs. 200 but does not exceed  ..  25 per centum of such amount as is in 

 Rs. 500 ;   excess of Rs. 200 ; 

(c)  exceeds Rs. 500 but does not exceed  ..  Rs. 75 plus 50 per centum of  such 

 Rs. 1,000 ;   amount as is in excess of Rs. 500 ; 

(d)  exceeds Rs. 1,000 but does not exceed ..  Rs. 325 plus 1000 per centum of such 

 Rs. 2,000 ;   amount as is in excess of Rs. 1,000 ; 

(e)  exceeds Rs. 2,000  ..  Rs. 1,325 plus 150 per centum of such  

   amount as is in excess of Rs. 2,000. 

5.  Responsibility for payment of increase of land revenue and special assessment.— (a) The 

increase of land revenue under section 3 shall be levied and collected from the persons who are liable 

to the payment of the ordinary land revenue under the Code.  

(b) The increase of special assessment under section 4 shall be levied and collected from the 

persons who are liable to the payment of the special assessment under the 3[ Maharashtra Education 

and Employment Guarantee] (Cess) Act, 1962 (Mah. XXVII of 1962). 

6. Submission of returns.— As soon as possible after the commencement of this Act and 

thereafter on the commencement of each subsequent year, 4[every person whose holding consists of 

land equal to 8 hectares or more,] and every person who is liable to pay a special assessment of an 

amount exceeding two hundred rupees, 5[shall, subject to the provisions of section 7, furnish— 

(a) in the City of Bombay, to such revenue officer as the Collector may, by order in writing 

in this behalf, designate; and 

(b) elsewhere, to the Tahasildar, 

a return], in the prescribed form containing the particulars of all lands held by him in the 

State, the amount of ordinary land revenue  6*  *  * and special assessment (if any) 

levied thereon, and such other matters as may be prescribed. The return shall be submitted before 

such date as the State Government may, by notification in the Official Gazette, appoint. 

                                                   
1  Section 3 was substituted for the original, ibid. 
2  These words were substituted for the words “of the State of Maharashtra”, by Mah. 20 of 1978, s. 13, Sch. 
3  These words were substituted for the words “Maharashtra Education,” by Mah. 17 of 1975, Sch. 
4  These words were substituted for the portion beginning with “every person” and ending with “seventy-five rupees’’, ibid. 
5  These portion was substituted for the words and figure “Shall furnish to the Tahsilldar by whom the assessment list is 

prepared under section 7, a return” by Mah. 27 of 1986, s. 2. 
6  The words “and the local cess” were deleted by Mah. 17 of 1975, Sch. 



1974 : Mah. XX]  The Maharashtra Increase of Land Revenue and Special 7 

Assessment Act, 1974 

1[6A. Submission of returns in City of Bombay for the years 1974 to 1985.— (1) 

Notwithstanding anything contained in section 6 as it existed immediately before the commencement 

of the Maharashtra Increase of Land Revenue and Special Assessment (Amendment) Act, 1986(Mah. 

XXVII of 1986), every person whose holding consists of land equal to 8 hectares or more, and every 

person who is liable to pay a special assessment of an amount exceeding two hundred rupees in the 

City of Bombay, and who was required to furnish returns for the years 1974 to 1985 (both inclusive) to 

the Tahsildar under that section, shall furnish to such officer as the Collector may, by order in writing, 

designate in this behalf, all such returns on or before the 1st day of October, 1986.  

(2) Nothing in section 8 shall render any such person liable to be convicted of an offence in 

respect of his failure to file such returns within the time specified in section 6 before the 

commencement of the Maharashtra Increase of Land Revenue and Special Assessment (Amendment) 

Act, 1986 (Mah. XXVII of 1986).] 

7. Tahsildar to prepare assessment list.— (1) On the basis of the returns referred to in Section 6 

and such other information as may be available from the records, the Tahsildar shall cause a list to be 

prepared every year (hereinafter referred to as “the assessment list”) before such date as the State 

Government may direct. The assessment list shall contain the names of all persons in every village 

within his jurisdiction who are liable to the payment of the increase in land revenue levied under 

section 3 and special assessment levied under section 4, of this Act, the amount of ordinary land 

revenue 2*  * and special assessment payable in respect of the land held by such person and 

amount of the increase in land revenue and special assessment leviable in respect of the lands 

comprised in the holding of such person; and such other matters as may be prescribed.  

(2) Where any holder has lands in two or more talukas of the same district, the assessment list 

may be prepared by the Tahsildar whom the Collector may, by order in writing, designate.  

(3) Where any holder has lands in two or more districts of the same revenue division, the 

assessment list may be prepared by such Tahsildar whom the Commissioner may, by order in writing, 

designate.  

(4) Where any holder has lands in different revenue divisions, the assessment list may be 

prepared by such Tahsildar whom the State Government may, by order in writing, designate.  

(5) After the assessment list is prepared, it shall be published in the relevant villages and, if no 

application is made by any person interested therein within a period of thirty days of the date of such 

publication disputing the correctness of such list or any particulars therein, such list shall, subject to the 

provisions of Section 9 of this Act, be final.  

(6) If an application is made to the Tahsildar within the aforesaid period by any person interested, 

disputing the correctness of any such list or any particulars therein, the Tahsildar shall, after allowing 

the applicant an opportunity of being heard, decide the dispute in such manner as the State Government 

may direct. 

(7) The decision of the Tahsildar shall, subject to any appeal to the Collector to whom such 

Tahsildar is subordinate and in cases covered by sub-sections (3) and (4) to such officer as may be 

authorised by the State Government in this behalf, or any revision proceedings under section 9 of this 

Act, be final.  

(8) The appeal shall be made within thirty days from the date of receipt of the order of the 

Tahsildar.  

3[Explanation.— For the purposes of this section and sections 8, 9 and 11 the expression 

“Tahsildar” used therein shall, as the context may require, include the revenue officer designated by the 

Collector under section 6 or 6A.] 

                                                   
1  Section 6A was inserted by Mah. 27 of 1986, s. 3.  
2  The words, “local cess” were deleted by Mah. 17 of 1975, Sch. 
3  This Explanation was added by Mah. 27 of 1986, s. 4. 



8  The Maharashtra Increase of Land Revenue and Special [1974 : Mah. XX 

Assessment Act, 1974 

8.  Failure to submit return.— (1) Where a person required by 1[Section 6 or Section 6A] of this 

Act to furnish a return— 

(a) fails, without reasonable cause so to do, within the time specified in 2[section 6, or as the 

case may be, section 6A], or 

(b) furnishes a return which he knows, or has reason to believe, to be false, he shall be liable 

to pay a penalty which may extend to five hundred rupees or an amount equal to the increase in 

the land revenue or as the case may be, special assessment, payable by him in respect of such 

lands, whichever is more.  

(2) Where a Tahsildar has reason to believe that any holder who is required to furnish a return 

has, without reasonable cause, failed so to do, or has submitted a return which he knows or has reason 

to believe to be false, the Tahsildar shall issue a notice calling upon such holder to show cause within 

fifteen days of the service thereof, why the penalty provided by sub-section (1) of this section should 

not be imposed on him. If the Tahsildar, on considering the reply or other cause shown, is satisfied that 

the person has, without reasonable cause, failed to submit the return within time, or has submitted a 

return which he knew or had reason to believe to be false, he may impose the penalty provided in the 

last preceding sub-section, and require him to submit a true and correct return complete in all 

particulars, within a period of one month from the date of the order.  

(3) If the person fails to comply with the order within the time so granted by the Tahsildar, then, 

the Tahsildar shall, after giving him a reasonable opportunity of being heard, determine to the best of 

his Judgment the amount of increase in land revenue or special assessment payable by such person and 

amend the assessment list, accordingly. Such person shall also be liable to pay as penalty for failure to 

furnish a return, or a true and correct return complete in all particulars, a further penalty which may 

extend to one thousand rupees or twice the amount of such increase leviable from such person, 

whichever is more.  

(4) The decision of the Tahsildar under sub-section (2) or sub-section (3) of this section shall, 

subject to any appeal to the Collector to whom such Tahsildar is subordinate (and in cases covered by 

sub-section (3) or sub-section (4) of section 7 of this Act, to such officer as may be authorised by the 

State Government in this behalf) or any revision proceedings under section 9 of this Act, be final.  

 (5) The appeal shall be made within thirty days from the date of receipt of the order of the 

Tahsildar.  

9. Revision.— (1) The State Government (or such other officer not below the rank of Deputy 

Secretary to Government) may suo motu or on receipt of an application, call for and examine the 

records of any order or decision made by any Tahsildar and pass such order thereon as it or he thinks 

just and proper : 

Provided that, no application under this section shall be entertained if it is not made within a 

period of six months from the date of the order : 

Provided further that, before rejecting an application for the revision of any such order the State 

Government, or as the case may be, the officer designated shall record reasons for such rejection.  

(2) No order shall be passed under this section which is likely to affect any person adversely, 

unless such person is given a reasonable opportunity of being heard by the State Government, or as the 

case may be, the officer designated.  

(3) Where a person could have appealed and no appeal has been filed by him no proceedings in 

revision shall be entertained upon the application of such person.  

10.  Provisions of Code so far as not inconsistent, to apply for purpose of this Act.—  The 

provisions of the Code shall, save in so far as they are not inconsistent with anything herein contained, 

apply for the purpose of the recovery of the increase in land revenue or special assessment levied and 

collected under this Act, from the persons specified in the assessment list, as though such increase were 

land revenue payable under the Code.  

                                                   
1  These words, figures and letter were substituted for the word and figure “section 6” by ibid. s. 5 (a). 
2  These words, figures and letter were substituted for the words “that section” ibid, s. 5(b). 



1974 : Mah. XX]  The Maharashtra Increase of Land Revenue and Special 9 

Assessment Act, 1974 

11.  Suspension or remission of increase in land revenue or special assessment.— Whenever, 

for any cause the payment of the ordinary land revenue payable in respect of land of a person who is 

liable to pay the increase in the land revenue or as the case may be, special assessment, under this Act, 

is suspended or remitted in any year, then the Tahsildar shall order a corresponding suspension or 

remission of such increase.  

12.  Provisions for rounding off.— In computing the increase in the amount of land revenue or 

special assessment payable under this Act, the amount leviable shall, where necessary, be rounded off 

to the nearest rupee, fractions of fifty paise and over being counted as one and less than fifty paise 

being disregarded.  

1[12A. Act not to apply to certain land.— Nothing in this Act, shall apply to the land leased or 

held by the Maharashtra Housing and Area Development Authority established under the Maharashtra 

Housing and Area Development Act, 1976 (Mah. XXVIII of 1977) or the City and Industrial 

Development Corporation declared as New Town Development Authority under the Maharashtra 

Regional and Town Planning Act, 1966 (Mah. XXXVII of 1966).] 

13.  Power to make rules.— (1) The State Government may, by notification in the Official 

Gazette, make rules to carry out the purposes of this Act.  

(2) The power to make rules conferred by this section shall, except on the first occasion of the 

exercise thereof, be subject to the condition of the rules being made after previous publication.  

(3) Every rule made under this section shall be laid, as soon as may be, after it is made, before 

each House of the State Legislature while it is in session for a total period of thirty days, which may be 

comprised in one session or two successive sessions, and if, before the expiry of the session in which it 

is so laid or the session immediately following, both Houses agree in making any modification in the 

rule or both Houses agree that the rule should not be made, and notify such decision in the Official 

Gazette the rule shall, from the date of publication of such notification, have effect only in such 

modified form or be of no effect, as the case may be; so however that, any such modification or 

annulment shall be without prejudice to the validity or anything previously done or omitted to be done 

under that rule. 

 

 

                                                   
1  Section 12A was inserted by Mah. 20 of 2019, s. 2.