THE MAHARASHTRA LAND REVENUE (CONVERSION OF USE OF LAND AND NON-AGRICULTURAL ASSESSMENT) RULES, 1969

PREAMBLE

In exercise of the powers conferred upon it by clauses (xvi), (xvii), (xviii), (xxiv), (xxv), (xxxviii), and (xxxix) and (lxiiii) of sub-section (2) of Section 328, with Sections 44,45,47, 67,68,69, 108,113,114,115 and 117 of the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966) and in supersession of all previous rules made in this behalf and continued in force by virtue of the third proviso to Section 336 of the said Code, the Government of Maharashtra hereby makes the following rules the same having been previously published as required by sub?section (1) of Section 329 of the Code, namely.--

Rule - 1. Short title.--

These rules may be called the Maharashtra Land Revenue (Conversion of Use of Land and Non-agricultural Assessment) Rules, 1969.

Rule - 2. Definitions.--

In these rules, unless the context requires otherwise -

(a)      ?Code? means the Maharashtra Land Revenue Code, 1966;

1(aa) ?Conversion Tax?? means the additional land revenue leviable under Section 47-A of the Code?.

(b)      ?Section? means a section of the Code;

(c)      ?Planning Authority? means a Planning Authority as defined in the Maharashtra Regional and Town Planning Act, 1966.

Rule - 3. Form of application for permission to convert use of land.--

Every application for permission for conversion of use of land from one purpose to another as provided in Section 44 shall be made in the form in Schedule I to the Collector. Where different portions of land included in the same survey number are to be converted for use for different non-agricultural purposes, the same should be clearly and separately shown in the form.

Rule - 4. Conditions in which permission may be granted.--

(1)     Permission to convert the use of agricultural land for any non-agricultural purpose, or to change the use of land_from one non-agricultural purpose to another non- agricultural purpose may be granted by the Collector after consulting the Planning Authority and such other authority as the State Government may, from time to time, direct subject to the provisions of any law for the time being in force and to the following among other conditions, that is to say-

(a)      the grant of permission shall be subject to the provisions of the Code and Rules made thereunder;

(b)      the land shall not be used for a purpose other than that for which permission is granted;

(c)      the applicant shall commence the non-agricultural use applied for within one year from the date of the order made by the Collector in that behalf; failing which, unless the said period is extended by the Collector from time to time, the permission granted shall be deemed to have lapsed;

(d)      the applicant shall be liable to pay such altered assessment as may be determined with reference to the altered use under Section 110, or as the case may be, Section 114;

[1][?(dd) Where the land is situated in any of the area referred to in Section 47A and to which the provisions of the said Section 47A apply, the applicant shall be liable to pay the amount of conversion tax leviable under the said Section 47A within thirty days from the grant of permission for conversion?]

(e)      where permission is granted for the construction of a structure to be used for any non-agricultural purpose such structure shall, if it is within the jurisdiction of a Planning Authority, be constructed in accordance with the plan approved by the Planning Authority in that behalf, and in areas in which the provisions of Chapter III of the Bombay Highways Act, 1955, are not in force, be subject to the provisions of Schedule II; and if it is situated outside such jurisdiction, be constructed in accordance with the plans approved by the village panchayat, and to be subject to such provisions of Schedules II and III, as the Collector may determine in each case, regard being had to the sanctioned use of land;

[2][?and the provisions of the development scheme or Zone Plan prepared in pursuance of the orders of the State Government and approved by the Collector or the Master Plan prepared for the purpose of clause (h) of Section 2 of the Urban Land (Ceiling and Regulation) Act, 1976 a due notice of which is given in the Official Gazette, and in the local newspaper having wide circulation in that area.

Explanation.- For the purposes of this clause, the expression development scheme or Zone Plan or Master Plan prepared for the purpose of clause (h) of Section 2 of the Urban Land (Ceiling and Regulation) Act, 1976, shall mean and include a plan indicating the broad outline as to how the lands are proposed to be used.?.]

(f)       any other reasonable conditions which the Collector may deem fit to impose regard being had to the sanctioned use of the land :

Provided that, in hill stations and such other localities as the State Government may specify in his behalf, where there is no Regional Plan, Development Plan or Town Planning Scheme, such permission may be granted on such conditions as are considered expedient regarding the style of the building, the period for construction and the observance of Municipal or sanitary regulations, in addition to the conditions afore?said so far as they are applicable.

(2)     Such conditions shall be embodied in the sanad.

NOTES

Commencement of N. A. use.-- Plaintiff claimed that no reply to his application for conversion of agricultural land to non-agricultural use was received within 90 days, it would be case of deemed permission under section 44(3). Contention that under Rule 4(c) of Revenue Rules N. A. use of land should have commenced within one year from permission; else land would again get converted to agricultural land. It was held that Rule 4(c) applies to cases where permission is granted by the Collector by a dated order. It is not applicable to cases of deemed permission under section 44(3) of the Code. State of Maharashtra v. Narayan Agro Udyog Pvt. Ltd., 1997 (1) Bom. C. R. 21.

Rule - 5. Conditions where permission is deemed to have been granted.--

In cases where permission for change of use of land is deemed to have been granted under sub-section (3) of Section 44, such permission shall be subject to the conditions provided in Rule 4.

Rule - 6. Penalty for failure to intimate commencement of non-agricultural use.--

Subject to the maximum amount of penalty, of Rs. 500 prescribed by sub?section (5) of Section 44, the penalty for failure to inform the date on which the change of user of land commenced as required by sub-section (4) of that section shall, if the land is used for a residential purpose, be such amount as is not less than an amount equal to two times the non-agricultural assessment of the land for the period of default; and if the land is used for any other non-agricultural purpose be such amount not less than three times the non-agricultural assessment for the period aforesaid, as the Collector may in each case deem fit to impose.

Rule - 7. Grant of sanad.--

Where land is permitted to be used for non-agricultural purpose, then subject to the provisions of any law for the time being in force a sanad shall be granted to the holder thereof in the form in Schedule IV if the land is situated outside the jurisdiction of the Planning Authority, and in the form in Schedule V if the land is situated within the jurisdiction of the Planning Authority.

Rule - 8. Penalties for unauthorised non-agricultural use.--

If any land is used unauthorisedly in contranvention of the provisions of Section 44, [3][* * * it shall be lawful for the Collector to require the holder thereof or any person claiming through or under him to stop such unauthorised use, pay the non-agricultural assessment on the land with reference to the altered use for the entire period of such unauthorised use, and such fine not more than [4][forty] times the non- agricultural assessment on the land leviable with reference to the unauthorised altered use under the provisions of the Code, as he may fix.

Rule - 9. Regularisation of unauthorised use.--

Where any land is used unauthorisedly in contravention of the provisions of Section 44, and the Collector is satisfied that had the holder applied for necessary permission under that section his application would not have ordinarily been rejected on any of the grounds specified in clause (c) of sub-section (2) of Section 44, the Collector may, if the holder so desires, and in areas falling within the jurisdiction of a Planning Authority after consulting such Planning Authority, instead of taking action under Rule 8, regularise such unauthorised non-agricultural use, subject to the following terms and conditions, namely:-

(i)       [5][that the holder shall pay the amount of conversion tax leviable under Section 47A within thirty days from the date of regularisation of unauthorised non-agricultural use and shall pay non-agriculatural assessment on the land with reference to the altered use since the commencement of that use [6][if it is not already paid under Rule 8."]

(ii)      that the holder shall pay such fine not exceeding forty times the non-agricultural assessment on the land with reference to the altered use, as the Collector may fix [7][if it is not already paid under Rule 8].

(iii)     that the holder shall abide by the conditions specified in Rule 4 so far as they are applicable, and such other conditions as the Collector may deem fit to impose.

Rule - 10. Continuance of offending unauthorised construction.--

Where the unauthorised non-agricultural use cannot be regularised under Rule 9, and the Collector is satisfied that the demolition of the offending unauthorised construction is likely to cause heavy damage and serious inconvenience and hardship, he may, if the holder so desires, and in areas falling within the jurisdiction of Planning Authority, after consulting such Planning Authority, allow such construction to stand, with the sanction of the State Government, subject to conditions (i) and (ii) in preceding rule, and the additional conditions-

(a)      that the holder shall pay a composition fee not less than fifty per cent of the cost incurred on the offending unauthorised construction or forty times the non-agricultural assessment payable on the land with reference to the altered use, whichever is greater [8][and]

(b)      that the holder shall agree in writing to demolish the offending unauthorised construction without claiming compensation if after reasonable period thereafter, he is asked to do so by the Collector, in the public interest, failing which the Collector shall do so at the holder?s risk and costs:

[9][Provided that, if the Collector having regard to the pecuniary condition of the holder is of opinion that undue hardship will be caused to the holder by the recovery of the amount of composition fee laid down in condition (a), and that the offending unauthorised construction was not constructed by the holder with the knowledge that it was unauthorised, the Collector may, with the sanction of the State Government, reduce the amount of composition fee payable by the holder under condition (a) to such extent as he may think fit.]

[10][Explanation.- For the purposes of Rules 8,9 and 10 of these rules, the expression ?forty times the non-agricultural assessment on the land? means forty times the non-agricultural assessment, only on that area of the land which is under unauthorised non- agricultural user.]

Rule - 11. On regulation sanad to be granted.--

When any unauthorised non-agricultural use is permitted to be continued under Rule 9 or 10, a sanad in the form in Schedule VI shall be granted to the hoder.

[11]11-A.

Intimation of date of commencement of non-agricultural or change of user of land for a bonafide industrial use.--

(1)     The person using the land for bona fide industrial use as provided in section 44-A shall give an intimation of the date on which such change of user of land has commenced and furnish other relevant information in the form in Schedule VI-A within thirty days from such date to the Tahsildar through the Village Officer and shall also endorse a copy thereof to the Collector. On receipt of such intimation the Tahsildar shall give an acknowledgement in token of its receipt.

(2)     It shall be lawful for the Collector or Tahsildar to get the information furnished in the form in Schedule VI-A verified, through the appropriate official agency and the land in question measured through the appropriate official agency at the cost of the holder.

11-B. Penalty for failure to give intimation under section 44-A.--

Subject to the maximum amount of penalty of Rs. ten thousand prescribed by sub-clause (i) of clause (a) of sub-section (3) of section 44-A, the penalty for failure to inform the date on which the change of user of land commenced and to furnish the other information as required by sub-section (2) of that section shall be such amount as is not less than twenty times the non-agricultural assessment for the period of default.

11-C. Grant of Sanad for the use of land for bona fide industrial use.--

Where land is used for a bona fide industrial use under section 44A, then subject to the provisions of any law for the time being in force a sanad shall be granted to the holder thereof in the form in Schedule VI-B as provided by sub-section (5) of that section]

NOTES

No exemption to industry within radius of certain reservoirs.-- Where under S. 3(2)(v) of Environment Protection Act total prohibition against establishment of industries in an area (within 10 km. of Himayat Sagar and Osman Sagar reservoirs in A.P. in present case) is in force it was held that State Government cannot grant exemption to a specified industry located within or attempting to locate itself within such area. The State Government cannot direct the State Pollution Control Board to prescribe conditions for grant of NOC. Section 19 of Water Act does not permit State Government to exempt an industry from application of a prohibitory order under S. 3(2)(v) of the Environment Protection Act. It was held by Apex Court that the High Court was erred in upholding the order of the Appellate Authority under the Water Act, 1974 and in directing the grant of NOC by the Appellant Board to the seventh Respondent Company. The State Government has issued prohibitory order against polluting industry in area near Himayat Sagar & Osman Sagar reservoirs. It was held by Apex Court that the State Government has no power to exempt any industry. A. P. Pollution Control Board II v. Prof. M. V. Nayadu, (2001) 2 SCC 62.

Sustainable Development: Environment Protection.-- Dahanu is a rich area in agricultural economy and is a source of supply of fodder, grass, rice, cereals, milk, poultry and fish to the people living in the region. It is known as ?food bowl? of the region producing 37 thousand tons of chikoos per month, 1825 tons of guava, and 21.9 lakhs of coconuts. The fist catch in the area is stated to be more than 3.7 lakh tons of crabs, pomfret and other fishes and 17 thousand tons of prawns. It Is further stated that Dahanu is the last surviving ?green zone? between Bombay and Surat. 49% of its total area is under forest cover, 47 thousand hectares of the wildlife including some of endangered spices such as leopards, spotted deer, barking deer and mouse deer etc. The creeks and sea inlets at Dahanu are the feedings grounds for various types of fishes. It is stated that the Government has itself earmarked the Dahanu region for prawn culture and fish-framing at Bada Pokharah across the Dahanu creek. Approximately, 65% of the Dahanu population consists of tribals who are engaged in cultivation of land and orchards.

The Central Government in consultation with the Government of Maharashtra, considering the need for protecting the ecologically-fragile Dahanu Taluka and to ensure that the development activities are consistent with the Principles of environmental protection and conservation has declared Dahanu Taluka as an ecologically- fragile are by the notification dated 20.6.1991 and placed various restrictions including restrictions on the setting up of industries which have detrimental effect on the environment.

The Government of India in exercise of the powers under Section 3(1) and sub?section 3(2)(v) of the Environment (Protection) Act, 1986 (the Act), issued notification dated 19.2.1991, declaring coastal stretches as Coastal Regulation Zone (CRZ) and has regulated the activities in the said Zone. The notification is self-contained and has been made operative by this Court in Indian Council for Enviro-Legal Action v. Union of India, AIR 1996 SC 2715.

This Court in Vellore Citizens? Welfare Forum v. Union of India, AIR 1996 SC 2715; considered in detail the ?sustainable development" to the extent which has been recognised under the international law and also its practicability under the environment laws in India. This Court in the said judgment held that the ?Precaution?ary Principle? and ?the Polluter Pays? principle have been accepted as part of the law of the land. The relevant part of the judgment is as under : (SCC pp. 658-60, paras 11-14).

?11. Some of the salient principles of ?Sustainable Development', as culled out from Brundtland Report and other international documents, are Inter-Generational Equity, Use and Conservation of Natural Resources, Environmental Protection, the Precautionary Principle, Polluter Pays Principle, Obligation to Assist and Co-operate, Eradication of Poverty and Financial Assistance to the developing countries. We are, however, of the view that 'The Precautionary Principle? and ?The Polluter Pays? Principle are essential features of ?Sustainable Development?. The ?Precautionary Principle? in the context of the municipal law means.

(i)       Environment measures ? by the State Government and the statutory authorities ? must anticipate, prevent and attack the causes of environ?ment degradation.

(ii)      Where there are threats of serious and irreversible damage, lack of scientific certainly should not be used as a reason for postponing measures to prevent environment degradation.

(iii)     The onus of proof is on the actor or the developer/industrialist to show that his auction is environmentally benign.

12. The Polluter Pays? principle has been held to be a sound principle by the Supreme Court in Indian Council for Enviro-Legal Action v. Union of India?. The Supreme Court observed; (SCC p. 246, para 65).

?.... we are of the opinion that any principle evolved in this behalf should be simple, practical and suited to the conditions obtaining in this country.?

The Court rules that; (SCC p. 246, para 65)

?... once the activity carried on is hazardous or inherently dangerous, the person carrying on such activity is liable to make good the loss caused to any other person by his activity Irrespective of the fact whether he took reasonable care while carrying on his activity. The rule is premised upon the very nature of the activity carried on. Bittu Sehgal v. Union of India, (2001) 9 SCC 181.

Art. 21 & 136

Environment Pollution : Coastal Area.-- P.I.L. was filed against construction of hotel and sea beach resort in Goa coastal area on the ground that it would cause ecological or environmental damage of the coastal area and the pristine beach with sand dunes. While maintaining and preserving environment and ecology, economic development of the State has also to be kept in mind and a balance has to be struck between the two. It was held that permission was granted to the proposed hotel project was based on consideration of relevant material. Having regard to Coastal Regulation Zone Notification dated 19.2.1991 issued by Ministry of Environment and Forests, Government of India under Ss. 3(1) and 3(2)(v) of Environment (Protection) Act, 1986 and R. 5(3) (d) of the Rules and approved Coastal Zone Management Plan of State of Goa, it was held that grant of permission by the Government for construction of the hotel complex was not in violation of any statutory provisions. Plot of land on which hotel complex was to be constructed fell within an area, proposed user of which was indicated as settlement (beach/resort) by notification issued under S. 17 of Goa, Daman and Diu Town and Country Planning Act, 1974 and situated in Category CRZ-III. No evidence of ecological degradation on construction of the proposed hotel complex was available. Hence the Court would not be justified In thwarting the hotel project in the contextual facts.- Goa Foundation v. Diksha Holdings (P.) Ltd., (2001) 2 SCC 97 : AIR 2001 SC 184 : (2001) Vol. 103 (2) Bom. L.R. 204.

Coastal Regulation Zone Notification dated 19.2.1991, CRZ-III : Scope : Construction of resort.-- In CRZ III, Public Interest Litigation opposing construction of a resort on the ground that permission for it has been given ignoring CRZ and Environment Rules. Contention that permission has been given after due consider?ation of project by expert committee and In accordance with the Rules and that Court in judicial review cannot interfere a suit in appeal over their decision. It was held that, the decision of Apex Court In respect of Goa Foundation case covers averments of this case and observations of the Court in respect of sand dunes and CRZ I Eire binding on it. But sand dunes in CRZ I and ?sand dunes areas? are distinct terms and entire area on which ?sand dunes' Is existing cannot be termed as CRZ I. Further Court is in complete agreement that scope of judicial review In such case Is limited. No mala fide as such Is attributed to authorities, decision given on merits Is only challenged and Court cannot go Into merits. As case Is not brought within the exceptions when Court Interfere there is no case for interference.- Goa Foundation v. Goa State Coastal Zone Management Authority & Ors., 2001 (4) Bom. C.R. 226.

Rule - 12. Non-agricultural assessment.--

Where land assessed to agriculture is used for non agricultural purposes or vice versa or being assessed to one non- agricultural purpose is used for another non-agricultural purpose, the assess?ment fixed upon the land so used shall be altered under sub-section (2) of Section 67 of the Code and such alteration shall be made by the Collector in accordance with the provisions of the Code and these rules.

Rule - 13. Capitalised assessement.--

For purpose of chapter vii of the Code, the term ?Capitalised Assessment? means an amount equal to sixteen times the assessment on the land for the time being in force.

Rule - 14. Maintenance of statistics of sales, etc..--

(1)     The Collector shall maintain a record of all registered sales and leases, and of awards under the Land Acquisition Act, 1894, of non-agricultural lands in different blocks in an urban area in the forms in Schedules VII, VIII and IX, respectively.

Rule - 15. Full market value how determined.--

(1)     The full market value of non-agricultural lands in an urban area in a block shall be estimated on the basis of sales, leases and awards under the Land Acquisition Act, 1894, which have taken place or declared, as the case may be, in that block during the period of [12][five years] immediately preceding the year in which the standard rate of non-agricultural assessment of lands in that block is to be fixed in accordance with the following principle that is to say.--

(a)      in the case of a sale of an open plot not assessed to land revenue, the amount of sale price thereof, shall be the full market value thereof;

(b)      in the case of a sale of an open plot assessed to land revenue, the amount equal to the sale price and sixteen times the assessment shall be the full market value;

(c)      in the case of a sale of a plot with superstructure, where such plot is not assessed to land revenue or rent, an amount equal to the difference between the amount of the sale price thereof and amount of the market value of only the superstructure on the date of the sale shall be the full market value;

(d)      in the case of a sale of a plot with superstructure where such plot is assessed to land revenue, an amount equal to the difference between the amount of the sale price thereof and amount of the assessment multiplied by sixteen on the one hand and amount of the market value of the superstructure on the date of the sale on the other shall be the full market value;

(e)      in the case of a sale of a long term lease or assignment of a long term lease of an open plot for a premium with a reservation of ground rent, an amount equal to the premium and sixteen times the ground rent reserved shall be the full market value;

(f)       in the case of a term lease or assignment of a long term lease of an open plot without payment of premium, an amount equal to sixteen times the amount of rent reserved shall be the full market value;

(g)      in the case of a long term lease or assignment of a long term lease without payment of premium of a plot with superstructure, where rent is reserved an amount equal to sixteen times the difference between the amount of the annual rent reserved and the amount of the annual letting value of the superstructure on the date of the lease shall be the full market value;

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

(i)       in the case of a plot with or without superstructure not assessed to land revenue which is acquired under the Land Acquisition Act, 1894, the amount of the value of the land (excluding the value of superstructure, if any) declared under the award, shall be the full market value; and

(j)       in the case of a plot with or without superstructure, assessed to land revenue which is acquired under the Land Acquisition Act, 1894, the amount of the value of the land (excluding the value of the superstructure, if any) declared, under the award plus sixteen times the assessment, shall be the full market value.

(2)     The transactions referred to in clauses (c), (d), (g) and (h) of sub-rule (1) shall be the basis for purposes of estimating the full market value of the land only if the Collector is of opinion that the number of transactions falling under clauses (a) , (b), (e), (f), (i) and (j) of that sub-rule is either too small or is not sufficiently representative for the said prupose.

(3)     If in any block the full market value of non-agricultural land cannot be estimated in accordance with the principles enunciated in this rule, the full market value of lands in such block shall be estimated on the basis of the sales, leases and awards, as the case may be of similar plots in blocks adjacent to such block.

Rule - 16. Standard rate of non-agricultural assessment.--

(1)     For purpose of determining the standard rate of non-agricultural assessment, the Collector shall, on the basis of the full market value of plots, ascertained in accordance with the principles enunciated in the preceding rule, first estimate the full market value of non-agricultural land in each block separately for each of the [13][five years] immediately preceding the year in which the standard rate of non- agricultural assessment is to be fixed.

(2)     On the basis of the full market value determined for the preceding 1[five years under sub-rule (1), the Collector shall estimate the full market value of land per square metre in each block.

(3)     The standard rate of non-agricultural assessment per square metre of land in each block shall be equal to [14][3.00 per cent] of the full market value estimated under sub-rule (2).

(4)     The Collector shall submit to the State Government for approval the standard rate determined under sub-rule (3) through the Commissioner of the Division.

(5)     The State Government may modify the Collector?s proposal in respect of standard rate to such extent as it may deem fit.

(6)     [15][The standard rate approved by the State Government shall be published in the Official Gazette and such standard rate shall come into force with effect from the commencement of the relevant guaranteed period as provided for in Section 113. The standard rate shall also be put up on the notice board in the office of the Tahsildar.

(7)     The standard rate fixed under sub-rule (3) shall remain in force for the relevant guaranteed period and thereafter be liable to be revised under Section 113 of the code?.]

Rule - 17. Revision of standard rate.--

The standard rate of non-agricultural assessment shall be liable to revision at intervals of ten years, and the provisions of Rules 15 and 16 shall apply to such revision of standard rates as they apply to the fixation of standard rates.

Rule - 18. Fixation of non-agricultural assessment on individual plots.--

The actual assessment on individual plots in each block shall be fixed by the Collector on the basis of the standard rate for the time being in force in that block, having regard to the specific non-agricultural purpose for which the land is used as provided in sub-section (1) of Section 114; subject to the reduction or increase of 25 per cent as provided in sub-section (3) thereof. In fixing such actual assessment, the amount of assessment shall be rounded off to the nearest multiple of ten, less than five paise being disregarded, and five paise and more being regarded as ten paise.

NOTES

Disputed property was a subject-matter of Sanad granted to the respondent where guarantee was given that assessment will not be varied from a period of 50 years from 17.7.1917. It was also stated in the Sanad that the amount of assessment shall be payable as per the rate fixed but the same rate shall remain In force after the expiry of the guarantee until there has been a revision of assessment in accordance with law. The guarantee period ended on 13.7.1966. The new M.L.R. Code came into force after this date and the law laid down under the old Code was not different from the new Code. Therefore S. 120 of M.L.R. applies but the Revenue authority has not followed the fixation of assessment procedure. Revision of assessment in year 1970 being not lawful revision not applies to the suit land which is the Individual plot. - State of Maharashtra v. Mrs. Nargis Mewawala, (1987) 2 Bom. C.R. 237.

Rule - 19. Assessment leviable on land within compounds.--

Non-agricultural assessment in respect of land used for residential purpose shall be levied on that area of the land within a compound which is built upon and also on the area that is required to be left open In relation to the area so built upon according to any law for the time being in force.

Rule - 20. Reimposition of agricultural assessment.--

(1)     Except in cases where agricultural lands are transferred under the provisions of the relevant tenancy law for purposes of non-agricultural use, where any holding, which has been assessed, or of which the assessment has been altered for any non-agricultural use is used for agriculture only, the Collector may, on the application of the holder, withdraw the non-agricultural assessment, and impose either the old agricultural assessment, if any, if the settlement period has not expired; or may, in other cases, impose an agricultural assessment equivalent to that imposed on other similar agricultural lands in the vicinity of such holding.

(2)     Such agricultural assessment shall commence from the first day of the agricultural year next following and shall be subject to the same conditions as to periodical revision, and the same rules and provisions of law as if they had been imposed at the ordinary revenue settlement of the village in which the land is situated.

Rule - 21. Assessment under Section 68.--

Where land held or used for any non-agricultural purpose is assessed under the provisions of Section 68, such assessment shall be fixed and revised by the Collector [16][***] in accordance with the provisions of Chapter VII of the Code and these rules.

Rule - 22. Exemption-

(1)     For the purposes of clause (1) of Section 117, lands used by an agriculturist for extracting or canning fruit juice, gur making, oil pressing, cotton ginning or paddy husking or other similar purpose from the produce of his own fields shall be used for occupations subsidiary or ancillary to agriculture.

(2)     Lands used for hospitals, hostels, playgrounds, parks and garden, office premises of local authorities and gymnasiums or for roads, paths and lanes set apart in layouts, for the benefit of all citizens without distinction of religion, race, sex, place of birth or any of them shall be exempt from the payment of non- agricultural assessment so long as they are used for any of the said purposes and for no other purposes and yield no profit to private individuals or to any person.

[17][(2-A) Land used for weekly Markets by Gram Panchayats shall be exempted from the payment of non-agricultural assessment, so long as it is used for that purpose.]

(3)     In the case of building sites held by Co-operative Housing Societies or the Housing Board which are not built upon, no non- agricultural assessment shall be levied for the three years subsequent to the date on which possession of the lands was taken or till the date on which non-agricultural use of the land begins, whichever is later.

Rule - 23. Map showing non-agricultural areas.--

(1)     Each Collector shall maintain in his office and from time to time as required renew or bring up-to-date a map of his district upon which it shall be clearly shown by distinct colours or otherwise as may be convenient, the urban and non-urban areas in the district in accordance with clause (42) of Section 2 of the Code, the area classified as Class I and II villages in non-urban areas under Section 110 and the blocks for different non-agricultural uses in urban areas constituted under Section 111.

(2)     When an area is very small, or when its limits intersect a village in an intricate way, insets on a larger scale or a supplementary file of village maps shall be provided.

(3)     Whenever any area is brought under a different class or rate by a fresh order, the map shall be corrected and the authority for the change noted over the Collector?s signature on the map.

(4)     Each Tahsildar shall similarly maintain a map of his taluka with similar supplements which shall be similarly corrected and endorsed by the Collector, at each change.

(5)     These maps shall be open to public inspection free of charge during all office hours.

Rule - 24. Delegation of powers:-

The powers conferred upon the Collector under these rules may also be exercised by a Sub-Divisional Officer.