Presented By:- Wagh Jitendra Dy. Collector & Asst Prof YASHADA REVENUE RECOVERY Presented By:- Wagh Jitendra Dy. Collector & Asst Prof YASHADA

A-STATEMENT Land Revenue Increased Land Revenue Miscellaneous Land Revenue ZP Cess & Panchayat Samiti Cess GP Cess EGS Cess (irrigated crops) EGS Cess (lands & buildings in urban area)

Education Cess (commercial crops) Education Cess (lands & buildings in urban area) Enhanced Education Cess N A Tax (including enhance NA tax) Measurement / pothissa fees Boundary pillars repairs fees Nazul Tax AG Para Recovery Internal audit recovery

B- statement Royalty on minor mineral RRC Entertainment Duty & related cess Municipal corporation area/ municipal area/ rural area cinema, video, video games, cable, performance, pool table Fisheries tax Court fee & stamp duty Registration fees Tax on advertisement BADR act related recovery

c- statement Tagai Soil conservation arrears Loan disbursed for resettlement Loan disbursed to tenants Resettlement plot kabjehakka Tenancy purchase price Ceiling premium amount Sanjay Gandhi Yojana loan Natural calamity relief loan

‘Land Revenue’ is defined under section 2(19) of MLRC 1966,as all sums and payments, in money received or legally claimable by or on behalf of the State Government from any person on account of any land or interest in or right exercisable over land by or vested in him, under whatever designation such sum may be payable and any cess at rate authorized by the State Govt under the provisions of any law for the time being in force; and includes premium, rent, lease money, quit rent, judi payable by a inamdar or any other payment provided under any Act, rule, contract or deed on account of any land;

ZP Cess & Panchayat Samiti Cess as per section 144 of zilla parishad & panchayat samiti act 1961, 200 paisa on every rupee of the sum payable to government maximum upto 700 paisa GP Cess Under the Bombay Village Panchayat Act, 1958, Village Panchayat Cess at ;the rate of 100 paisa on every rupee of the sum payable to government as ordinary Land Revenue

INCREASED LAND REVENUE:- Maharashtra Increase of Land Revenue and Special Assessment Act, 1974 & amended act 1975 Here 50% or 100% Increase is to be calculated on ‘original land revenue’ only i.e. excluding cess. Where holding consists of land equal to (the sum total of all pieces of land held by a person in the State should be taken into account for the purpose of the land held by him Rate of Increased Land Revenue 8 hectares or more but less than 12 hectares. 50% of original land revenue payable in respect of such holdings. 12 hectares or more 100% of original land revenue in respect of such holdings

Mahrashtra Education & Employment Guarantee (Cess) Act 1962 Education Cess On Urban Lands - Sec 4 (a) w.e.f. 1/4/1974 a further tax on lands & buildings in municipal area at the rates specified schedule A RESIDENTIAL NON RESIDENTIAL 75 < letting value < 150 2 % of letting value 4% 150 < letting value < 300 3 % 6 % 300 < letting value < 3000 4 % 8 % 3000 < letting value < 6000 5 % 10 % More than 6000 12 %

Sec 4(b) Special assessment on agricultural lands on which commercial crops are raised at the rate specified in schedule B sugarcane 190 Irrigated cotton 40 Irrigated groundnut banana 110 grapes 380 Citrus fruits 80 Hybrid maize turmeric tobacco 130

Mahrashtra Education & Employment Guarantee (Cess) Act 1962 Employment Gurantee Cess On Urban Land- Sec 6(B)- (a) w.e.f. 1/4/1975 a further tax on lands & buildings in municipal area used or intended to be used for non residential purpose The rates are as per schedule C 75 < letting value < 150 1 percent of letting value 150 < letting value < 300 1.5 percent 300 < letting value < 3000 2 percent 3000 < letting value < 6000 2..5 percent More than 6000 3 percent

EMPLOYMENT GURANTEE CESS ON CROPS - Sec 6(B)- (b) Special assessment on agricultural lands on which irrigated crops are raised at the rate of Rs 25 per hectare exceeding 0.4 hectare

ENHANCED EDUCATION CESS As per amendment in 1974 to education cess act Nil 200 < cess <500 25% of amount in excess of 200 500 < cess < 1000 75 + 50% of amount in excess of 500 1000 < cess < 2000 325 + 100% of amount in excess of 1000 2000 < cess 1325 + 150 % of amount in excess of 2000

N A Tax (including enhance NA tax) -sec 110 – class I & class II villages (10/5 paisa per sqm) - sec 113 – for urban area 1.25 percent of market value- standard rate & accordingly for industrial & commercial use - local cess applicable Measurement / pothissa fees Boundary pillars repairs fees Nazul Tax AG Para Recovery Internal audit recovery Miscellaneous Land Revenue

MINES & MINERALS Mines & minerals (regulation & development) act 1957 & rules thereunder.(b-1955, a-1954, V- 1966) now Maharashtra Minor Mineral Extraction (Development and Regulation) Rules, 2013. (published in gazette on 19th August 2013 Royalty chargeable as per rates specified in II schedule of the act Dead rent as per III schedule (dead rent or royalty whichever is greater) Cess as per section 156(1) of ZP & PS ACT at rate of 5 paisa on every rupee payable to govt Disposal of sand ghats

Provisions of Chapter IV in MLRC: Land Revenue Sec 64: All land liable to pay revenue unless specially exempted Sec 65: Liability of alluvial lands to land revenue. (1 acre & 1/10 of original area) Sec 66: Assessment of land revenue in cases of diluvion (1/2 acre) Sec 71 :The fixing of assessment under this Code limited to ordinary land revenue(cess can be made applicable by govt.) Sec 72 :Land revenue to be paramount charge on land. 72(i) on default of payment – forfeiture & subject to provisions of subsection (ii) (iii) sale of occupancy 72(ii) forfeiture – lease of 1 year to former occupier 72(iii) former occupier to apply within 3 years of forfeiture - arrears + 3 times fine else sell as per subsection (i) Sec 74 :To prevent forfeiture of occupancy certain persons other than occupant may pay land revenue. Sec78 :Reduction suspension or remission of land revenue

REVENUE RECOVERY PROCEDURE & RRC Sec 168- liability of land revenue (occupant/ lessee, superior holder, tenant) In case of default by person primarily liable LR shall be recoverable from person in possession of land / person is allowed to credit to person primarily liable Sec 169- claims of state govt to have precedence over all others (first LR arrears & then govt. dues recoverable as LR) Sec 170- dates on which LR falls due & is payable, govt. has power to make rules, grace time (15 Jan & 15 April ), be paid in cash or by money order Sec 173- arrear or defaulter Sec 174- penalty for defaulter- within one month if not paid then up to 25% of LR

Sec 176- procedure of recovery of arrears (178-184) Notice of demand The day following that on which arrear occurs 179 Occupancy of property for which arrear is due be forfeited & sale of the same as per section 72 & 73 Notice be issued as per section 192 & 193 Minimum 15 days after affixing notice Part or full 180 Distraint & sale of movable property Possession , perishable, valuation 181 Sale of defaulters immovable property Other than land on which arrear is due 182 Attach immovable property & take it under management Manager to manage & receive the profits Land be released & restored if application is made within 12 years otherwise sale 183 & 184 Arrest & detention of defaulter Power is with collector Detention for 10 days (if all dues are paid) Willful defaulter , notice & hearing After 10 days – civil jail Period limited by law as per execution of civil decree

as per rule 17 of revenue recovery rules -name, address, amount Sec 192 & 193- notice to be published at collectorate, tahsil, village in which property falls & to be served on person concerned RRC as per rule 17 of revenue recovery rules -name, address, amount - act & provision that it can be recovered as arrears of land revenue - property

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