State Act

The Maharashtra Land Revenue Code, 1966

94. Assessment how determined.— (1) The assessment of land revenue on all lands in respect of which a settlement has been directed under section 92 and which are not wholly exempt from the payment of land revenue shall, subject to the limitations contained in the first proviso to sub-section (1) of section 68, be determined by dividing the lands to be settled into groups and fixing the standard rates for each group in accordance with the rules made by the State Government in this behalf. (2) The matters specified in clause (a) of this sub-section shall ordinarily be taken into consideration in forming groups, but those specified in clause (b) thereof may also where necessary be taken into consideration for that purpose :— (a) (i) Physical configuration, (ii) climate and rainfall, (iii) prices, and (iv) yield of principal crops ; (b) (i) markets, (ii) communications, (iii) standard of husbandry, (iv) population and supply of labour, (v) agricultural resources, (vi) variations in the area of occupied and cultivated lands during the last thirty years, (vii) wages, (viii) ordinary expenses of cultivating principal crops, including the value of the labour in cultivating the land in terms of wages. (3) The land revenue assessment of individual survey numbers and sub-divisions shall be fixed by the Settlement Officer on the basis of their classification value in the prescribed manner.