Tahsildar to prepare assessment list.

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

Tax197415 sections

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Statutory text

(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 1* * 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. 2[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.]

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