State Act
Section 182. Power to attach defaulter’s immovable property and take it under management.
The Maharashtra Land Revenue Code, 1966
182. Power to attach defaulter’s immovable property and take it under management.— (1) If the Collector deems it inexpedient to adopt any of the processes specified in the foregoing provisions for recovery of arrears, 2[he shall, in case where the immovable property belongs to a person belonging to a Scheduled Tribe, and in any other case, he may,] cause the immovable property of a defaulter to be attached and taken under the management of himself or any agent whom he may appoint for that purpose. (2) The Collector or the agent so appointed shall be entitled to manage the lands attached and to receive all rents and profits accruing therefrom until the Collector restores the defaulter to the management thereof. (3) All surplus profits of the land attached, beyond the cost of such attachment and management, including the payment of the current revenue, shall apply in defraying the arrears due in respect of such lands. (4) The land so attached shall be released from attachment and restored to the defaulter on his making an application to the Collector for that purpose at any time within twelve years from the date of attachment— (a) if at the time that such application is made it appears that the arrear has been liquidated ; or (b) if the defaulter is willing to pay the balance, if any, still due by him, and shall do so within such period as the Collector may specify in that behalf. (5) If no application be made for the restoration of the land within twelve years, or if, after such application has been made, the defaulter fails to pay the balance, if any, still due by him within the period specified by the Collector in this behalf, the Collector may sell the right, title and interest of the defaulter in the land without prejudice to the encumbrances created prior to the attachment of the land; and shall make over the sale proceeds to the defaulter after deducting therefrom the sum due to the State Government and expenses of the sale: 1[Provided that, before right, title and interest of the defaulter in such land is put to sale by the Collector under sub-section (5), the Collector shall, by notice to the defaulter or his legal heir, ascertain his willingness to have the land restored back to him; and if the defaulter or his legal heir gives his willingness to have such land restored back and pays, within such period, which shall not be less than ninety days, as may be specified by the Collector in the notice issued in this behalf, the following amounts, thereupon the said land shall be released from the attachment and restored to the defaulter or his legal heir, namely :— (i) outstanding dues, payable to the Government on account of arrears of land revenue and interest leviable thereupon, as per the prevailing orders of the Government ; (ii) where such defaulter is in unauthorized possession of such land even after the said land has been attached by the Collector, an annual lease rent, not exceeding one per cent. of the market value of the such land, as may be prescribed, for the period during which such defaulter is in unauthorized possession of such land and different annual lease rents may be prescribed for land in different areas and for different uses of land ; and (iii) a penal amount, not exceeding fifty per cent. of the market value of such land for the current year, as may be prescribed, and different penal amounts may be prescribed for land in different areas and for different uses of land. Explanation.— For the purpose of this sub-section, “the market value of the land” means the value of such land specified in the Annual Statement of Rates published under the provisions of the Bombay Stamp (Determination of True Market Value of Property) Rules, 1995 or any other rules for the time being in force, in this regard for the relevant year, and where such Annual Statement of Rates is not prepared or available, it means the value of such land as determined by the Assistant Director of the Town Planning Department of the concerned District.]