Revival of rules relating to non-agricultural assessment.

Notwithstanding the supersession of all the rules (which were continued in force by virtue of the third proviso to section 336 of the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966) by the making and bringing into force of the Maharashtra Land Revenue (Conversion of Use of Land and Non-agricultural Assessment) Rules, 1969 (hereinafter called "the New rules"), and the consequent repeal of the rates of non-agricultural assessment on the lands in the State fixed thereunder, it is hereby provided that, in those areas of the State, where no standard rates survived and new standard rates have not yet been fixed by or under the New Rules, or where the standard rates survived but assessments according to those standard rates were not fixed before the supersession of all the rules by the New Rules-

1. (a) all rules and orders in so far as they relate to the determination and levy of non-agricultural assessment of any land in the State, and all provisions consequential, incidental or supplemental to this purpose ; and
2. (b) in particular, the rates of non-agricultural assessment, by whatever name called (whether standard rates of assessment, special rates of assessment, or otherwise) fixed under the said rules and orders; and all assessment made thereunder or in pursuance thereof, shall be deemed never to have been superseded or repealed; and shall be, and shall be deemed to have continued, and to continue in force, and to have full effect according to the tenor of the third proviso aforesaid; and accordingly, it shall be and shall be deemed to have been lawful to determine and levy, or continue to determine and levy and collect, non-agricultural assessment on any land in the State, according to the rates so fixed, or fixed in pursuance of the said rules and orders, as of those rules and orders and the rates of non-agricultural assessment had never been superseded or repealed. Any action taken or any act done in pursuance of the rules and orders superseded in respect of the determination or levy of non-agricultural assessment on any land in the State, and any assessment made, levied or purported to be made, levied and collected, at the standard rates fixed under or in pursuance of those rules, shall be deemed to be validly done, and shall not be questioned in any court or tribunal or before any authority on the ground only that such assessment was or is made according to rules or standard rates under rules and orders which were superseded or repealed. The superseded rules and orders (including the standard rates and assessment) by this Act revived and continued, shall continue in force for the period specified in section 116 of the Code or until non-agricultural assessment according to the new standard rates of assessment fixed under the New Rules comes into force, whichever is later.