THE BOMBAY CITY LAND REVENUE ASSESSMENT RULES, 1989

PREAMBLE

In exercise of the powers conferred by Section 306, read with sub-section (2) of Section 262, sub-sections (2), (3) and (5) of Section 262B and Section 262C of the Maharashtra Land Revenue Code, 1966 (Mah.XLI of 1966), and of all other powers enabling it in this behalf, the Government of Maharashtra, hereby makes the following Rules, the same having been published previously as required by sub-section (1) of Section 329 of the said Code, namely.

Rule - 1.Short title.

These rules may be called the Bombay City Land Revenue Assessment Rules, 1989.

Rule - 2.Definitions.

In these rules, unless the context requires otherwise,-

(a)      Code means the Maharashtra Land Revenue Code, 1966 (Mah.XLI of 1966);

(b)      Form means a form appended to these rules;

(c)      ground rent means the rent of land reserved under the lease;

(d)      rack rent means the rent reserved for land and buildings together under the lease;

(e)      premium means a sum of money paid by a tenant or lessee to his landlord for some consideration, usually a reduction in rent;

(f)       Words and expressions used in these rules but not defined, shall have the meaning respectively assigned to them as in the Code.

Rule - 3.Maintenance of registers and statistics of sales therein.

(1)     The Collector shall cause to be compiled and maintained a register of all registered sales, leases and of awards of plots under the Land Acquisition Act, 1894 (I of 1894), in each revenue division in the city of Bombay, in Forms I, II, III, respectively. Such registers shall contain, inter alia, information regarding the sale price, the estimated sale price and valuation determined for awarding compensation, in respect of unbuilt and built up plots determined in the manner as provided in Rule 4.

(2)     The information compiled in the register shall be certified and signed by such officer not below the rank of an Assistant Town Planner, Senior Surveyor, or a Senior Clerk (hereinafter referred to as the "Certifying Officer"), as may be empowered, from time to time, by the Collector.

Rule - 4.Determination of sale price, estimated sale price or valuation.

In the case of sale of plot with or without superstructure, or lease of a plot with or without superstructure, the sale price or estimated price of the plot as unbuilt plot shall be determined in accordance with the following principles, namely.

(a)      in the case of a sale or award of a plot with superstructure, an amount equal to the difference between the amount of the sale price or the valuation estimated for awarding compensation for the plot with the superstructure and the amount of the price of the superstructure on the date of the sale or the relevant date of valuation referred to in the award, shall be the sale price of the plot as unbuilt plot;

(b)      in the case of an award, if the valuation of a plot as unbuilt plot has been separately estimated, then the valuation of the plot so estimated shall be taken to be the sale price of the plot as unbuilt plot;

(c)      in case of lease of an open plot for a premium with reservation of annual ground rent, an amount equal to the premium and sixteen times the annual ground rent reserved, shall be the estimated price of the plot as unbuilt plot;

(d)      in the case of lease of an open plot without premium, an amount equal to sixteen times the annual ground rent reserved, shall be the estimated price of the plot as unbuilt plot;

(e)      in the case of lease of plot with superstructure without payment of premium with reservation of annual rack rent, an amount equal to the difference between the amount of sixteen times the annual rack rent so reserved and the value of the superstructure on the date of the lease, shall be the estimated price of the plot as an unbuilt plot;

(f)       in the case of transfer of a leasehold plot with superstructure, an amount equal to the difference between the amount of the sale price in respect of the transfer and the amount of the market value of the superstructure on the date of the transfer plus sixteen times the annual ground rent, shall be the estimated price :

Provided that, where the difference between the actual sale price or the valuation of land with superstructure determined in the awards declared under the Land Acquisition Act, 1894 (I of 1894), and the value of the superstructure or the difference as worked out under clauses (a), (b), (c), (d), (e) or (f) is zero or in the negative, then the Collector shall not take into consideration such sales, leases or awards for determining the sale price of the plot as unbuilt plot.

Rule - 5.Method for calculating average market value.

On the basis of information relating to the sale price, estimated sale price and valuation determined for awarding compensation in respect of built up and unbuilt up plots in accordance with the provisions of Rule 4, the Collector shall work out the average market value of the land in a revenue division in the following manner, viz..

(a)      the amount of sale price, estimated price or the valuation estimated for awarding compensation in respect of sales, leases and awards during the period of fifteen years shall be added together and the total amount is arrived at. Then the total area in square metres of all lands so sold, leased or acquired shall be added together. The average value of land per square metre shall then be arrived at by dividing such total amount in rupees by the total area in square metres.

(b)      the amount of sale price, estimated price or compensation in respect of sales, leases and awards during each of fifteen years, shall separately be added together and the total amount found out and the total area in square metres of all the lands sold, leased or acquired, during each of the fifteen years, shall be calculated separately. The average value of land per square metre in respect of each such year shall then be arrived at by dividing such total amount in rupees in respect of that year by the total area in square metres so calculated for that year. Thereafter, on the basis of average value for each of the years, the average value of land per square metre in the revenue division, shall be arrived at as under :

X- Total amount arrived at by adding the yearly average values in respect of all the years to which the instances of sale, lease and acquisition pertain.

Y - Number of years for which the information regarding sale, lease and acquisition has been compiled.

X-Y- Average value of land per square metre.

Out of the two averages referred in clauses (a), (b), the average which is lower shall be taken to be the average market value of the land.

Rule - 6.Fixation of standard rate of assessment and publication.

(1)     On the basis of the average market value of land per square metre as worked out under Rule 5, the Collector shall fix the standard rate of assessment in accordance with the provisions of sub-section (2) of Section 262B. After the Collector has arrived at such standard rate or rates of assessment in respect of the revenue division, he shall submit a report to the State Government and obtain its approval for the rates so fixed.

(2)     In accordance with the provisions of Section 262C the standard rate of assessment as approved by the State Government shall be published in the Official Gazette, before they are brought into force.

(3)     The other manner of publishing standard rates of assessment shall be as follows, namely :

(a)      Copies of the notification fixing the standard rates of assessment fixed for different revenue divisions together with a notice informing all concerned about the date or dates on which the said rates shall be brought into force, shall be affixed on the notice board in the office of the Collector.

The rates and the notice shall also be published in local newspapers of which one shall be in the English and the other shall be in the Marathi language.

(b)      Such notice shall be published in the newspapers at least sixty days before the date fixed for bringing these rates into force.

Rule - 7.Manner of rounding off of assessment.

The actual assessment of individual plots under sub-section (3) of Section 262B at an amount equal to the product of the standard rate of assessment in rupees per square metre and the area of the plot in square metres, shall be rounded off to the nearest rupees in the following manner, namely.

(i)       if the amount of assessment is less than a rupee, it shall be rounded off to one rupee.

(ii)      if the amount of assessment is more than a rupee, it shall be rounded off to the nearest rupee disregarding the amount of less than fifty paise and regarding fifty paise and above as one rupee.

Rule - 8.Appeal.

The procedure regarding institution and disposal of appeal (including the provisions for period of limitation and hearing) filed under sub-section (4) of Section 262B shall be the same as laid down under Chapter XIII of the Code and the Rules made thereunder.