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

2. 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)

3. 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

4. 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

5. 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

6. ‘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;

7. 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

8. 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

9. 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 %

10. 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

11. 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

12. 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

13. 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
% of amount in excess of 500
1000 < cess < 2000
% of amount in excess of 1000
2000 < cess
% of amount in excess of 2000

14. 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

15. MINES & MINERALS
Mines & minerals (regulation & development) act & rules thereunder.(b-1955, a-1954, V- 1966) now Maharashtra Minor Mineral Extraction (Development and Regulation) Rules, (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

16. 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

17. 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 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

18. 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

19. 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

20. Thanks