1.
Introduction
The Maharashtra Land Revenue Code, 1966 (MLRC) governs the assessment and settlement of land
revenue for agricultural lands in Maharashtra. Chapter VI (Sections 90 to 107) specifically deals with the
procedure for determining, revising, and enforcing land revenue assessments. This process ensures a
scientific and equitable approach in determining the land revenue payable by agricultural landholders,
taking into account various agro-climatic, economic, and soil-related factors.
Before directing any settlement—whether original or revisional—the State Government must first
obtain a forecast of the probable results of the settlement. This ensures that revenue assessments align
with current agricultural conditions and economic considerations. The process also involves public
participation and legislative oversight, making it a transparent and systematic procedure.
2. Process of Assessment and Settlement of Land Revenue(Section
91 to Section 98)
A. Forecast and Preliminary Steps (Section 91)
Before initiating a settlement, the State Government must cause a forecast to be prepared, which
provides a detailed projection of expected revenue. A notice containing proposals based on the
forecast is prepared, specifying:
The determination or revision of land revenue.
The term of settlement (typically for 30 years).
This proposed settlement is then dispatched to members of both Houses of the State Legislature at
least 21 days before the commencement of the Session. Members of the Legislature may suggest
modifications or move a motion for discussion.
The State Government must accept any resolution passed by the Legislature and consider objections
from the public.
B. Direction to Introduce Settlement (Section 92)
Once the forecast and proposals are reviewed and finalized, the State Government issues a directive to
undertake the settlement. The responsibility for executing this task is entrusted to a Settlement Officer,
who is required to conduct a detailed and systematic inquiry into the agricultural and economic
conditions of the land.
C. Validity of Settlement (Section 93)
A settlement remains in force for 30 years, after which it continues until a new settlement is
introduced.
D. Formation of Zones and Groups (Sections 94)
The area under settlement is divided into zones, each of which comprises a taluka, group of talukas, or
portions of districts that share similar characteristics. The classification is based on:
1. Physical configuration
2. Climate and rainfall
3. Principal crops
4. Soil characteristics
Each zone is further divided into groups considering:
5. Physical features
6. Climate and rainfall
7. Prices of crops
8. Yield of principal crops
Additional factors like markets, communication, labor availability, agricultural resources, and wages
are considered where necessary.
E. Determination of Standard Rate of Assessment (Sections 95)
After categorizing the lands, the Settlement Officer undertakes an exhaustive study of agricultural
yields in different areas. The average yield of principal crops is calculated based on past agricultural
data and field observations.
While determining the average yield, the following key principle is applied:
Any increase in yield due to improvements made by or at the expense of the landholder is
permanently exempted from taxation.
This ensures that farmers are not penalized for making improvements such as:
Soil enhancement through organic farming.
Irrigation facilities developed privately.
Use of better-quality seeds and fertilizers.
The standard rate of assessment is then determined as:
Not exceeding 1/25th of the average crop yield per acre for that class of land.
The Settlement Officer then prepares a Settlement Report containing proposed assessment rates and
submits it to the Collector.
F. Settlement Report and Public Consultation (Sections 96 to 98)
Upon receiving the Settlement Report, the Collector must:
1. Publish the report.
2. Issue a notice in Marathi in every affected village.
3. Disclose the proposed standard rates for each class of land.
4. Mention any increase or decrease in land revenue compared to existing rates.
5. Invite written objections from the public within 3 months.
After the objection period expires, the Collector reviews all objections and forwards the report with
remarks to the State Government, via the Settlement Commissioner and Divisional Commissioner.
3. Appeals and Finalization of Settlement
A. Appeal to Maharashtra Revenue Tribunal (Section 99)
If an aggrieved landholder is dissatisfied with the proposed land revenue assessment, they can:
File an appeal with the Maharashtra Revenue Tribunal (MRT) through the State Government
within two months.
Deposit a prescribed fee in the Government Treasury.
The Revenue Tribunal examines the objections, conducts inquiries if necessary, and submits its opinion
to the State Government. If the appeal is upheld, the deposited amount is refunded.
B. Final Approval by State Government (Section 100)
The State Government considers:
o The Settlement Report
o Objections received
o Opinion of the Revenue Tribunal
After due consideration, a final order is passed, which is then laid before the State Legislature. This
final decision is binding and cannot be challenged in any court.
The settlement remains valid for 30 years but continues until a new settlement is introduced.
4. Exemptions from Land Revenue (Section 101)
The State Government may exempt land from land revenue assessment for advantages
accruing from water sources.
Such exemptions can be withdrawn at any time, but six months' notice must be given in the
affected villages.
5. Implementation of Settlement (Sections 102 to 107)
A. Introduction of Settlement (Section 102)
The settlement comes into effect once the State Government’s final order is published.
Land revenue is levied from the date specified by the State Government.
In the first year, the difference between the old and new higher assessment is waived, and the
revised rate is imposed from the following year.
A landholder dissatisfied with increased assessment can relinquish the land by resigning
ownership.
B. Claim for Holding Land Revenue-Free (Section 103)
A person claiming to hold land free from land revenue must prove his title to the Settlement
Officer.
If found valid, the claim is referred to the State Government for a decision.
C. Assessment on Previously Exempted Lands (Section 104)
If land previously exempt from land revenue loses its exemption, a proper assessment is
determined and registered.
D. Additional Assessment for Irrigation Benefits (Section 105)
If irrigation works are constructed at government cost after a settlement is introduced, the
State Government may impose additional land revenue.
No additional revenue is levied if the land is already taxed under the Irrigation Act.
A six-month notice must be issued before imposing additional tax.
E. Correction of Errors in Settlement (Sections 106 & 107)
If errors in land area or assessment occur due to survey mistakes or calculation errors, the
Collector can correct them.
The landholder must be notified, and corrections apply prospectively.
Arrears cannot be claimed due to such errors, but excess payments can be adjusted in future
land revenue payments.
6. Conclusion
The Maharashtra Land Revenue Code, 1966 provides a comprehensive framework for assessing and
settling land revenue on agricultural lands. The process ensures:
Transparency and public participation through notices and objections.
Equitable assessment based on soil quality, climate, and crop yield.
Exemptions for improvements and special cases.
Checks and balances through appeals and corrections of errors.
By implementing these provisions, the State Government ensures a fair, efficient, and scientific land
revenue system that supports agriculture while maintaining state revenue sustainability.
