The Maharashtra increase of Land Revenue and Special Assessment Act, 1974
The Maharashtra increase of Land Revenue and Special Assessment Act, 1974
This legislation regulates tax increases on land revenue and special agricultural assessments across Maharashtra. It applies to agricultural landowners holding eight hectares or more and taxpayers whose agricultural assessments exceed two hundred rupees. The law matters because it raises critical public funds to finance the state's Employment Guarantee Scheme, which provides vital jobs and livelihood security in rural communities. Affected landowners must submit annual reports detailing their holdings, with steep penalties enforced for failing to comply. Ultimately, this act serves as a key fiscal tool to redirect agricultural wealth toward essential social welfare programs supporting the state's vulnerable rural workforce.
- 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.
- 6A. Submission of returns in City of Bombay for the years 1974 to 1985.
- 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.
- 12A. Act not to apply to certain land.
- 13. Power to make rules.
PDF: pending for this language.