HARGOVIND GANGABHISHAN BAJAJ Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Admitted facts are that: The petitioner is holder of land bearing Survey No. 405/2 admeasuring 1.87 hectare situated at Nagpur. Admittedly since prior to 1.10.1955 use of this land was converted from agricultural to non agricultural and land revenue was assessed to Rs. 114/- per year prior to 1955. There is no dispute that as per the clarification given by the Government of Maharashtra by Revenue And Forest Department letter No. NAA/ 4978/40776-7/S-III (i) dated Nil February 1979, all conversions or change to non agricultural use before 1955 is to be treated as authorised and the land revenue enhanced during the conversion is to be treated as a revision under section 1 16 of the Maharashtra Land Revenue Code, 1966. Admittedly on the proposal made by Tahsildar in Revenue Case No. 1002/NAP-36/78-79, S.D.O. Nagpur approved the revision of land revenue from Rs. 114/- to Rs. 684/- from 1978-79. That order appears to have been passed on 2.6.1984 and accordingly a bill was submitted on 16.8.1984 for recovery of land revenue from 1978-79 to 1983-84 and that bill was duly paid.

(2.) The dispute is about second revision. In Revenue Case No. 1068/NAP-36/1989-90 Tahsildar held that earlier revision was for the year 1978-79 and the fresh revision is to be made with effect from 1.8.1979 in view of the Government Resolution No. NAA/ 498/24253 Government LQ dated 23.7.1981. In view of the provisions of section 116(2) Maharashtra Land Revenue Code, 1966 he revised the non agricultural assessment with effect from 1.8.1979 from Rs. 684/ - to Rs. 4104/- being six times the earlier non-agricultural assessment. On the basisof that order dated 28.3.1990, notice was issued claiming arrears of non agricultural assessment since 1965 to 1978-79 and from 1979-80 onwards. The order dated 28.3.1990 was challenged in Revenue Appeal No. 6/ NAP-36/ 1990-91 before the Additional Collector. The Additional Collector passed the impugned order on 14.1.1991. He found that there were certain mistakes in the order dated 28.3.1990 that is second revision order passed by the Tahsildar as well as in the bill issued on the basis of that order. Additional Collector came to the conclusion that the first assessment dated 2.6.1984 was for the year 1978-79 and as per the above referred Government Resolution a fresh assessment with effect from 1.8.1979 was due and accordingly the assessment was correctly made. He held that the second assessment would be valid for the guarantee period of 10 years, that is upto 1989-90. He also found that there were no arrears prior to 1978-79. He made correction and directed to issue fresh demand notice. The order passed by the Collector was challenged before the Commissioner in revenue appeal. Appeal was dismissed and even the revision was dismissed by the Government. Hence this petition.

(3.) Learned Counsel for the petitioner contends that the first assessment was made on 2.6.1984 and as that assessment was made after 1979 it could not be further revised during the. guarantee period of 12 years as the assessment was made from 1978-79 by the said order dated 2.6.1984. It would be effective till 1990-91- and only after that it would be subject to revision. He contends that the order passed by the Tahsildar on 28.3.1990 is not correct and the Additional Collector also committed an error in upholding that order. He further contended that the Additional Collector committed error in directing that the guarantee period would be only 10 years and not 12 years. Learned Assistant Government Pleader on behalf of the State defended the said orders. According to him in view of the Government Resolution of 1981 fresh revision was due with effect from 1.8.1979 and as per the provisions of sub-section (2-A) of section 113 also the revision of non agricultural assessment would be due from 1st of August, 1979 in every case where the assessment was made for the period prior to that date. According to him it is irrelevant whether that order of revision for the period prior to 1979 was made prior to 1979 or in 1984. 3.1. On perusal of the relevant provisions of the law and admitted factual position it may be noted that under section 113 of the Maharashtra Land Revenue Code the Collector has to fix the non agricultural assessment. As per the provisions of section 116 as amended in 1979, in case of revision in respect of the non agricultural use for the residential buildings the revised assessment shall not exceed two times the land revenue payable immediately before the revision and shall not exceed six times before the revision if the land is used for any other non agricultural purpose. In the present case land was being used for the industrial purpose and therefore the land revenue could be increased to six times. It may be noted that section 116 has been deleted by the Maharashtra Act 9 of 2002. However, that provision is relevant for the purpose of decision of the present matter. As the revenue was fixed at Rs. 114/- prior to 1955 and therefore for the first time it was decided to be revised with effect from 1978-1979 and accordingly by the order dated 2.6.1984 it was revised to Rs. 684/- being the six times of the earlier assessment. It was effective from 1978-79. Therefore it should be presume that this revision had taken place from 1.4.1978 on wards. However, in 1979 by making an amendment in Land Revenue Code, subsection (2) and (2-A) were incorporated in section 113 sub-section (2) and (2-A) read as follows: Section 113: