The Maharashtra Land Revenue Code,

1966

Object of Land Revenue:

Government being a welfare state has to carry out many activities but it
has no independent source of income
It generates funds by way of collecting various taxes like income tax, gift
tax, sales tax etc. The tax which is imposed on a land is Known as “Land
Revenue”
It is the money payable to the Government on account of land.
There are two distinctive features of land revenue,
Firstly, that it can be recovered only by the Government and
Secondly that it can be imposed only under the authority of law
Thus, it is only the Government which is empowered to impose land
revenue, but under sanction of law.
No individual can levy the land revenue.
It is the exclusive right of the Government But even the Government
cannot impose land revenue if law does not authorize.
The land revenue is very important source of income to the Government
even today.
Since 70% of the Indian population still depends mainly on agriculture,
the system of land revenue and the system land tenure is still significant.
Evolution of Land Revenue System in India:
Land Revenue in Ancient India
In Ancient times a large section of the population of the people relied on
land for their livelihood and existence
The King was believed to be the sole owner of the entire lands of the
kingdom
The lands were supposed to have been granted by him for cultivation
The cultivators were deemed to be cultivating the land on hid behalf
Therefore, the cultivators were liable to give a share of the crops raised
by them to the owner of the lands i.e. the King
Collection of shares of the produce was considered to be the lawful right
of the King.
This share used to be one-sixth of the gross produce during peace time.
However, it was considerably raised during the war -time to meet the
increased requirements.
After introduction of currency system, the collection of land revenue also
changed.
Instead of share in the crop, the land revenue was being collected in
terms of money.
Thus, the cultivator was required to pay the money value for one-sixth
share of the crop towards land revenue
In those days, the land revenue was possibly the only source from which
the entire income of the Government was derived.
The amount of land revenue varied from region to region and also from
regime to regime
The wealth and glory of a kingdom was based on the land revenue
The political, economic and social relations were judged by the land
relations and revenue system.
The administration mainly depended on the revenue system and
revenue collection.

Imposition And Collection of Land Revenue in Maharashtra:

Maratha and Mughal regimes
During the period of Shivaji Maharaj, the land revenue was collected
directly from peasants. The Marathas took the revenue in terms of
money on the basis of older measurements.
The revenue was determined field by field based on classification of soil.
Aurangzeb evolved a discriminatory system for fixing the land revenue at
an exceptionally high rate in the newly conquered territories.
After winning the Deccan territories, he exorbitantly increased the land
revenue by 50%in those territories
Later, Marathas also followed the similar system.
They imposed additional tax known as “Chowth”in the newly conquered
areas of Northern and Central India

Use of land S.41 to S.53A

Section .41:
Uses of which holder of land for purposes of agriculture may put his
land
Erect farm building ,construct wells or tanksor make any other
improvement etc,
Section 41(1)
[ Subject to the provisions of this section, holder of any land]
assessed or held for the purpose of agriculture is entitled by himself, his
servants, tenants, agents or other legal representatives to erect farm
[building], construct wells or tanks or make any other improvements
thereon for the better cultivation of the land, or its more convenient use
for the purpose aforesaid.
Section 41(2)
Collectors’ permission necessary to erect such farm building or to carry
out any such work of renewal etc, in certain cases
From the date of commencement of the Maharashtra Land Revenue
Code (Amendment) Act, 1986 (hereinafter in this section referred to as
“such commencement date”) before erection any farm building or
carrying out any work or renewal of, re-construction of, alterations in, or
additions to, any such farm building, or any farm building erected before
such commencement date, on any land which is situated, ––
(a) within the limits of––
(i) the Municipal Corporation of Greater Bombay,
(ii) the Corporation of the City of Pune,
(iii) the Corporation of the City of Nagpur,
and the area within eight kilometres from the periphery of the limits of
each of these corporations;
(b) within the limits of any other Municipal Corporation constituted
under any law for the time being in force and the area within five
kilometres from the periphery of the limits of each such Municipal
Corporation;
(c) within the limits of the ‘A’ Class Municipal Councils and the area
within three kilometres from the periphery of the limits of each such
Municipal
(d) within the limits of the ‘B’ and ‘ C ’ Class Municipal Councils ; or
Council ;
(e) within the area covered by the Regional Plan, Town Planning Scheme,
or proposals for the development of land (within the notified area) or
(an area designated as) the site of the new town, whether each of these
being in draft or final, prepared, sanctioned or approved under the
Maharashtra Regional and Town Planning Act, 1966;
the holder or any other person referred to in sub-section (1), as the case
may be, shall, notwithstanding anything contained in sub-clause (d) and
(e) of clause (14) of section 2, make an application, in the prescribed
form, to the Collector for permission to erect such farm building or to
carry out any such work of renewal, re-construction, alteration or
additions as aforesaid.

Section 41(3)
Collector’s power to grant such permission subject to certain conditions
and with restrictions on plinth area
The Collector may, subject to the provisions of sub-section (4) and such
terms and conditions as may be prescribed, grant such permission for
erection of one or more farm buildings having a plinth area not
exceeding the limits specified below: ––
(i) if the area of the agricultural holding on which one or more farm
buildings are proposed to be erected exceeds 0.4 hectares but does not
exceed 0.6 hectares, the plaint area of all such buildings shall not exceed
150 square metres; and
(ii) if the area of the agricultural holding on which one or more farms
buildings are proposed to be erected is more than 0.6 hectares, the
plinth area of all such buildings shall not exceed one-fortieth area of that
agricultural holding or 400 square meters, whichever is less
Provided that, if one or more farm buildings proposed to be erected are
to be used, either fully or in part, for the residence of members of the
family, servants or tenants of the holder, the plinth area of such building
or buildings proposed to be used for residential purpose shall not exceed
150 square meters, irrespective of the fact that the area of the
agricultural holding on which such building or buildings are proposed to
be erected exceeds 0.6 hectares.
Section 41(4)
Collectors not to grant such permission
The Collector shall not grant such permission––
(a)(i) if the area of the agricultural holding on which such building
is proposed to be erected is less than 0.4 hectares;
(ii) if the height of such building from its plinth level exceeds 5
meters and the building consists of more than one floor, that is to
say, more than ground floor;
(iii) for erection of more than one farm building for each of the
purposes referred to in clause (9) of section 2;

(b) if any such work of erection involves renewal or re-

construction or alterations or additions to an existing farm
building beyond the maximum limit of the plinth area specified in
sub-section (3) or beyond
the limit of the height of 5 meters from the plinth level and a
ground floor.
Explanation. ––For the purposes of sub-sections (3) and (4), if only one
farm building is proposed to be erected on an agricultural holding,
“plinth area” means the plinth area of that building, and if more than
one farm buildings are proposed to be erected on an agricultural
holding, “plinth area” means the aggregate of the plinth area of all such
buildings.
Section 41(5)
Applicability of certain laws in certain cases:
Where an agricultural holding is situated within the limits of any
Municipal Corporation of Municipal Council constituted under any law
for the time being in force, the provisions of such law or of any rules or
bye-laws made thereunder, or of the Development Control Rules made
under the provisions of the Maharashtra Regional and Town Planning
Act, 1966, or any rules made by the State or Central Government in
respect of regulating the building and control lines for different portions
of National or State highways or major or other district roads or village
roads shall, save as otherwise provided in this section, apply or continue
to apply to any farm building or buildings to be erected thereon or to any
work of renewal or reconstructions or alterations or additions to be
carried out to the existing farm building or buildings thereon, as they
apply to the building permissions granted or regulated by or under such
law or Development Control Rules or rules in respect of regulating the
building and control lines of highways or roads.
Section 41(6)
Contravention and Punishment
Any land used for the erection of a farm building or for carrying out any
work of renewal, re-construction, alterations or additions to a farm
building as aforesaid in contravention of the provisions of this section
shall be deemed to have been used for non-agricultural purpose and the
holder or, as the case may be, any person referred to in sub-section (1)
making such use of land shall be liable to the penalties or damages
specified in section 43 or 45 or 46, as the case may be.
Case Law:
In Narendra s/o Chirkutrao.Balpande (Dr.) dead through L.Rs Smt
Indubai wd/o Ramkrishna Kale v Atulkumar s/o Pundalikrao Atkar ,the
Bombay High Court helsd that Section 41 of the Code deals with the uses
to which the agricultural land may be put and it does not permit use of
any agricultural field for preparation of layout for residential purpose
Section 42:
Permission of non-agriculture use
Section 42(1):
No land used for agriculture shall be used for any non-agricultural
purposes; and no land assessed for one non-agricultural purpose shall be
used for any other non-agricultural purpose or for the same non-
agricultural purpose but in relaxation of any of the conditions imposed at
the time of the grant of permission for non-agricultural purpose, except
with the permission of the Collector
Section 42(2)
Notwithstanding anything contained in sub-section (1), no such
permission shall be necessary for conversion of use of any agricultural
land for the personal bona fide residential purpose in non-urban area,
excluding, ––
(a) the area mentioned in clause (2) of the Explanation to section 47A, as
a peripheral area of the Municipal Corporation or the Municipal Council;
(b) the area falling within the control line of the National Highways,
State Highways, District Roads or Village Roads;
(c) the areas notified as the Eco-sensitive Zone by the Government of
India.
Case Law:
In Narendra s/o Chirkutrao Balpande (Dr.) dead through L. Rs Smt
Indubai wd/o Ramkrishna Kale v Atul Kumar s/o Pundalik Rao Atkar, the
Bombay High Court held that Section 42 contemplates obtaining of
permission for non-agriculture purpose for any other non-agriculture
purpose. Section 45 prescribes penalty for using the land without
permission. Erecting of a building which is not a farm building is a non-
agriculture purpose.
Section 43
Restrictions on use
Subject to the rules made by the State Government in this behalf
the Collector or a Survey Officer may regulate or prohibit the use of land
liable to the payment of land revenue for purposes such as,
(i)cultivation of unarable land (non-arable land which includes hills, rocky
land, roads, rivers and creeks account for the rest of the land resources
of the country.) in a survey number assigned for public purpose,
(ii)manufacture of salt from agricultural land,
(iii)removal of earth, stone, kankar, murum or any other material from
the land assessed for the purpose of agricultural only, so as to destroy or
materially injure the land for cultivation,
(iv)removal of earth, stone (other than loose surface stone), kankar,
murum or any other material from the land assessed as a building site,
(v)excavation of land situated within a gaothan; and such other purposes
as may be prescribed; and may summarily evict any person who uses or
attempts to use the land for any such prohibited purpose.
Section 44:
Procedure for conversion of use of land from one purpose to another
Section 44(1): Application to Collector in Prescribed form
Subject to the provisions of sub-section (2) of section 42, if an occupant
of unalienated land or a superior holder of alienated land or a tenant of
such land–
(a) which is assessed or held for the purpose of agriculture, wishes to use
it for a non-agricultural purpose, or
(b) if land is assessed or held for a particular non-agricultural purpose,
wishes to use it for another non-agricultural purpose, or
(c) desires to use it for the same non-agricultural purpose for which it is
assessed but in relaxation of any of the conditions imposed at the time
of grant of land or permission for such non-agricultural purpose,
such occupant or superior holder or tenant shall, with the consent of the
tenant, or as the case may be, of the occupant or superior holder, apply
to the Collector for permission in accordance with the form prescribed.
Section 44(2): Follow up by the Collector and passing of order
The Collector, on receipt of an application, ––
(a) shall acknowledge the application within seven days;
(b)the collector may return the application if it is not in the prescribed
form or if it is not made by the proper person
(c) the Collector may, after due inquiry, either grant or refuse the
permission applied for. He may refuse the permission if it necessary to
do so to secure public health, safety and convenience or, if such use is
contrary to any scheme for the planned development of a village, town
or city However, when ever an application is rejected, the Collector must
state in writing, the reasons for such rejection.
Section 44(3): Deemed granting permission in certain cases
If the Collector fails to inform the applicant of his decision within ninety
days from the date of acknowledgement of the application, or from the
date of receipt of the application–
if the application is not acknowledged, or within fifteen days from the
date of receipt of application for a temporary change of user or where an
application has been duly returned for the purposes mentioned in clause
(b) of sub-section (2), then
within ninety days 1 [or as the case may be, within fifteen days] from the
date on which it is again presented duly complied with, the permission
applied for shall be deemed to have been granted, but subject to any
condition
Section 44(4): Intimation to the Tahsildar about the date on which the
change of user of land commenced
The person to whom permission is granted or deemed to have been
granted under this section shall inform the Tahsildar in writing through
the village officers the date on which the change of user of land
commenced, within thirty days from such date.
Section 44(5): Fine (i.e. In addition to non-agricultural assessment) for
non-intimation to Tahsildar
If the person fails to inform the Tahsildar within the period specified in
sub-section (4), he shall be liable to pay in addition to the non-
agricultural assessment such fine as the Collector may, subject to rules
made in this behalf, direct but not exceeding five hundred rupees
Section 44(6): Granting of Sanad (i.e. in prescribed form) and correction
of any clerical error etc in the sanad
When the land is permitted to be used for a non-agricultural purpose, a
sanad shall be granted to the holder thereof in the form prescribed
under the rules.
It shall be lawful for the Collector either of his own motion or on the
application of a person affected by the error, to direct at any time the
correction of any clerical or arithmetical error in the sanad arising from
any accidental slip or omission.
Case Law:
Anil Kumar Gokuldas Rai v State of Maharashtra
The permission was granted for non-agricultural use of land in 1993
Under the permission the petitioner was supposed to put the land for
residential use.
In 1998, the petitioner started construction of the commercial complex
on the very same land.
He neither informed the Collector nor got the NA permission changed
from residential to commercial use.
In 2003, he applied for conversion of NA residential purpose to NA
commercial use.
At that time, the construction of commercial complex was almost at the
verge of completion.
Admittedly the construction of the commercial complex had commenced
in 1998.
It was held that the character of the land get altered the moment non-
agricultural activity, such as a construction on the agricultural land,
commences not from the date on which such residential /commercial
complex is put to use.
It was not open to the petitioner to make construction of the commercial
complex on the NA residential plot in 1998 with out seeking its
conversion as contemplated by section 44(1)(b) of the code.
In the circumstances, it must be held that the said plot was put to NA
commercial use in 1998 and it has rightly been assessed for NA tax by
the Authorities below for the period 1998-2005.
Utkarsha Gruha Nirman Co-operative Housing Society Ltd Aurangabad v
State of Maharashtra,
the Housing society filed proposal for grant of non-agriculture
permission to develop property but no response given by subjected to
any reservation under the development plan, there was no justifiable
reason on the part of Town Planning Department of the Corporation to
sit over the file for number of years with out taking effective and
substantial steps on the request of petitioner.
It is only for want of “No Objection Certificate:”; from Corporation, the
petitioner is unable to get NA permission and develop the subject
property for constructing their residential houses.
Direction was issued to Corporation and its authorities to pass necessary
orders on pending proposal of petitioner.
Section 44A:
Section 44A (1): No permission required for bona fide Industrial use of
land
(1) Notwithstanding anything contained in section 42 or 44, where a
person desires to convert any land held for the purpose of agriculture
or held for a particular non-agricultural purpose, situated, –

(i)within the industrial zone of a draft or final regional plan or draft,

interim or final development plan or draft or final town planning
scheme, as the case may be, prepared under the Maharashtra
Regional and Town Planning Act, 1966, or any other law for the time
being in force ; or within the agricultural zone of any of such plans or
schemes and the development control regulations or rules framed
under such Act or any of such laws permit industrial use of land ; or
(ii) within the area where no plan or scheme as aforesaid exists, for a
bona-fide industrial use; or
(iii) within the area undertaken by a private developer as a special
township project, then, no permission for such conversion of use of
land shall be required, subject to the following conditions, namely: ––
(a) the person intending to put the land to such use has a clear
title and proper access to the said land;

(b) such person has satisfied himself that no such land or part
thereof is reserved for any other public purpose as per the
Development plan (where such plan exists) and the proposed
bona fide industrial use [or special township project, as the case
 may be,] does not conflict with the overall scheme of the said
Development plan;

(c) no such land or part thereof is notified for acquisition under

the Land Acquisition Act, 1894 or the Maharashtra Industrial
Development Act, 1961 or covers the alignment of any road
included in the 1981-2001 Road Plan or any subsequent Road Plan
prepared by the State Government;

(d) such person ensures that the proposed industry [or special
township project, as the case may be,] does not come up within
thirty metres of any railway line or within fifteen metres of a high
voltage transmission line;

(e) there shall be no contravention of the provisions of any law, or

any rules, regulations or orders made or issued, under any law for
the time being in force, by the State or Central Government or any
local authority, statutory authority, Corporation controlled by the
Central or State Government or any Government Company
pertaining to management of Coastal Regulation Zone, or of the
Ribbon Development Rules, Building Regulation, or rules or any
provisions with regard to the benefitted zones of irrigation project
and also those pertaining to environment, public health, peace or
safety:

Provided that, the provisions of this sub-section shall not apply to

the areas notified as the Eco-sensitive Zone, by the Government of
India.]

Section 44A (2): Intimation of the date of change of user etc to the Tahsildar
with copy to Collector
The person so using the land for a bona fide industrial use 5 [or special
township project, as the case may be,] shall give intimation of the date on
which the change of user of land has commenced and furnish other
information, in the prescribed form within thirty days from such date, to the
Tahsildar through the village officers, and shall also endorse a copy thereof to
the Collector:
Provided that, where such change of user of land has commenced before the
rules prescribing such form are published finally in the Official Gazette, such
intimation and information shall be furnished within thirty days from the date
on which such rules are so published.

Section 44A (3): Contravention and Punishment i.e. violation of Section

(a)If the person fails to inform the Tahsildar and the Collector, as aforesaid,
within the period specified in sub-section (2) or on verification it is found from
the information given by him in the prescribed form that, the use of land is in
contravention of any of the conditions specified in sub-section (1), he shall be
liable to either of, or to both, the following penalties, namely: ––
(i)to pay in addition to the non-agricultural assessment which may be leviable
by or under the provisions of the Code, such penalty not exceeding rupees ten
thousand; as the Collector may, subject to the rules, if any, made by the State
Government in this behalf direct:
Provided that, the penalty so levied shall not be less than twenty times the
non-agricultural assessment of such land irrespective whether it does or does
not exceed rupees ten thousand;
(ii)to restore the land to its original use.
(b)Where there has been a contravention of any of the conditions specified in
sub-section (1), such person shall, on being called upon by the Collector, by
notice in writing, be required to do anything to stop such contravention as
directed by such notice and within such period as specified in such notice ; and
such notice may also require such person to remove any structure, to fill up any
excavation or to take such other steps as may be required in order that the land
may be used for its original purpose or that the conditions may be satisfied
within the period specified in the notice.

Section 44A (4): Further penalty, daily penalty on continuing offences and
costs etc.
(a) If any person fails to comply with the directions or to take steps required to
be taken within the period specified in the notice, as aforesaid, the Collector
may also impose on such person a further penalty not exceeding five thousand
rupees for such contravention, and a daily penalty not exceeding one hundred
rupees for each day during which the contravention continues.
(b)It shall be lawful for the Collector himself to take or cause to be taken such
steps as may be necessary; and any cost incurred in so doing shall be
recoverable from such person as if it were an arrear of land revenue.

Section 44A (5): Grant of Sanad and correction of clerical or arithmetical

errors in the sanad
As soon as an intimation of use of land for bona fide industrial use 1 [or special
township project, as the case may be,] is received under sub-section (2) and on
verification it is found that the holder of the land fulfils all the conditions
specified in sub-section (1), a sanad shall be granted to the holder thereof in
the prescribed form
Where there is any clerical or arithmetical error in the sanad arising from any
accidental slip or omission, it shall be lawful for the Collector either of his own
motion or on the application of a person affected by the error to direct at any
time the correction of any such error.

Section 45: Penalty for so using land without permission i.e for violation of
section 44
Section 45(1):
(i)If any land held or assessed for one purpose is used for another purpose––
(a)without obtaining permission of the Collector under section 44 or before the
expiry of the period after which the change of user is deemed to have been
granted under that section, or in contravention of any of the terms and
conditions subject to which such permission is granted, or
(b)in contravention of any of the conditions subject to which any exemption or
concession in the payment of land revenue in relation to such land is granted,
the holder thereof or other person claiming through or under him, as the case
may be, shall be liable to the one or more of the following penalties, that is to
say, ––
(i)to pay non-agricultural assessment on the land leviable with reference to the
altered use;
(ii) to pay in addition to the non-agricultural assessment which may be leviable
by or under the provisions of this Code such fine as the Collector may, subject
to rules made by the State Government in this behalf, direct;
(iii)to restore the land to its original use or to observe the conditions on which
the permission is granted within such reasonable period as the Collector may
by notice in writing direct; and such notice may require such person to remove
any structure, to fill up any excavation or to take such other steps as may be
required in order that the land may be used for its original purpose or that the
conditions may be satisfied.

Section45(2): Contravention and Penalties

If any person fails within the period specified in the notice aforesaid to take
steps required by the Collector, the Collector may also impose on such person a
penalty not exceeding three hundred rupees for such contravention, and a
further penalty not exceeding thirty rupees for each day during which the
contravention is persisted in.
The Collector may himself take those steps or cause them to be taken; and any
cost incurred in so doing shall be recoverable from such person as if it were an
arrear of land revenue.
Case law:
Narendra s/o Chirkutrao Balpande (Dr.) dead through L Rs Smt Indubai wd/o
Ramkrishna Kale v Atul kumar s/o Pundalikrao Atkar, 2008 (5) Mh L.J.420 the
Bombay High Court held that Section 44prescribes procedure for conversion of
use of land and section 45 prescribes penalty for using the land without
permission Erecting of a building which is not Farm building is a non-agriculture
purpose
Kanjur C.H.S Ltd v/s State of Maharashtra, reported in 1992(3) Bom. C.R 76
(Bom.H.C)
So far as the revenue authorities are concerned, the land is owned or belongs
to the petitioners. The said land has been found to have been put in
unauthorised N.A use. The Petitioners being holder are, therefore, under the
provisions of section 45 of the said liable to pay the penalty for the unlawful
user.
It is to be noted that before a penalty is leviable under section 45 of the said
code, it is not required to be established that the owner of the land himself has
changed the user from one purpose to another. What is required is that a land
held or assessed for one purpose is used for another purpose
So, the person who changes the user is not made relevant for the purpose of
levy of penalty. Once there is such change of user, the holder thereof is made
liable.
In view of this provision, it follows that the Petitioners have been properly
fastened with the impugned penalties.
Section 46: Responsibility of tenant or other person for wrongful use
If a tenant of any holder or any person claiming under or through him uses land
for a purpose in contravention of the provisions of section 42, 43 or 44 without
the consent of the holder and thereby renders the holder liable to the
penalties specified in section 43, 44 or 45, the tenant or the person, as the case
may be, shall be responsible to the holder in damages.

Section 47: Power of State Government to exempt lands from provisions of 1

[section 41, 42], 44, 45 or 46.
Nothing in 1 [section 41, 42,] 44, 45 or 46 shall prevent––
(a)the State Government from exempting any land or class of lands from the
operation of any of the provisions of those sections, if the State Government is
of opinion that it is necessary, in the public interest for the purpose of carrying
out any of the objects of this Code to exempt such land or such class of lands;
and
(b) the Collector from regularising the non-agricultural use of any land on such
terms and conditions as may be prescribed by him subject to rules made in this
behalf by the State Government.
Section 47A (1): Liability for payment of conversion tax by holder for change
of user of land
There shall be levied and collected additional land revenue, to be called the
conversion tax, on account of change of user of lands
Section 47A (2): Conversion tax in cases where land is held for agricultural
purpose etc to be use for non-agricultural purpose or put to bonafide
Industrial use etc.
Where any land assessed or held for the purpose of agriculture is situated
within the limits of Mumbai Municipal Corporation area excluding the area of
the Mumbai City District or any other Municipal Corporation area] or of any ‘A’
Class or ‘B’ Class Municipal area or of any peripheral area of any of them,
and––
(a)is permitted, or deemed to have been permitted under sub-section (3) of
section 44, to be used for any non-agricultural purpose;
(b) is used for any non-agricultural purpose, without the permission of the
Collector being first obtained, or before the expiry of the period referred to in
subsection (3) of section 44, and is regularised under clause (b) of 5 [section
47; or]
(c) is put to a bona fide industrial use as provided in section 44A, ––] then, the
holder of such land shall, subject to any rules made in this behalf, be liable to
pay to the State Government, the conversion tax, which shall be equal to 7 [five
times] the non-agricultural assessment leviable on such land, in accordance
with the purpose for which it is so used or permitted to be used.
Section 47A (3): Conversion tax in cases where land is held for non-
agricultural purpose but permitted etc, to be use for any other non-
agricultural purpose or bonafide Industrial use
Where any land assessed or held for any non-agricultural purpose is situated in
any of the areas referred to in sub-section (2), and––
(a)is permitted, or deemed to have been permitted under sub-section (3) of
section 44, to be used for any other non-agricultural purpose;
(b) is used for any other non-agricultural purpose, without the permission of
the Collector being first obtained, or before the expiry of the period referred to
in subsection (3) of section 44, and is regularised under clause (b) of 9 [section
47; or]
(c) is put to a bona fide industrial use as provided in section 44A ,–– then, the
holder of such land shall, subject to any rules made in this behalf, be liable to
pay to the State Government, the conversion tax, which shall be equal to 11
[five times] the non-agricultural assessment leviable on such land, in
accordance with the purpose for which it is so used or permitted to be used.
Explanation. ––For the purposes of this section, ––
(1)(a) “Mumbai Municipal Corporation” means the Mumbai Municipal
Corporation constituted under the Mumbai Municipal Corporation Act
(b) “any other Municipal Corporation” means all the other existing Municipal
Corporations, constituted under the City of Nagpur Corporation Act, 1948 or
the Bombay Provincial Municipal Corporation Act, 1949, as the case may be;
(c) ‘A’ Class or ‘B’ Class Municipal area” means any Municipal area classified as
‘A’ Class or, as the case may be, ‘B’ Class Municipal area under 2 [the
Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships
Act, 1965];
(2) “Peripheral area” in relation to––
(a)Mumbai Municipal Corporation area (excluding the area of the Mumbai City
District) and Municipal Corporation areas of the Nagpur and Pune Municipal
Corporations means the area within eight kilometres from their periphery; and
(b)all the other Municipal Corporations areas mean the area within five
kilometres from their periphery
(c) any ‘A’ Class or ‘B’ Class Municipal area, means the area within one
kilometre from the periphery of each of such ‘A’ Class or ‘B’ Class Municipal
areas.
Section 48:
Section 48(1) Government title to mines and minerals

The right to all minerals at whatever place found, whether on surface or

underground, including all derelict or working mines and quarries, old dumps,
pits, fields, bandhas, nallas, creeks, river-beds and such other places, is and is
hereby declared to be expressly reserved and shall vest in the State
Government which shall have all powers necessary for the proper enjoyment of
such rights.
Section 48(2): Right to occupy land for purposes subsidiary to mining and
quarrying
The right to all mines and quarries includes the right of access to land for the
purpose of mining and quarrying and right to occupy such other land as may be
necessary for purposes subsidiary thereto, including erection of offices,
workmen’s dwelling and machinery, the stacking of minerals and deposit of
refuse, the construction of roads, railways or tram-lines, and any other
purposes which the State Government may declare to be subsidiary to mining
and quarrying.
Section 48(3): Delegation of powers to persons to whom any right over
mineral, mines or quarries have been assigned
If the State Government has assigned to any person its right over any minerals,
mines or quarries, and if for the proper enjoyment of such right, it is necessary
that all or any of the powers specified in sub-sections (1) and (2) should be
exercised, the Collector may, by an order in writing, subject to such conditions
and reservations as he may specify, delegate such powers to the person to
whom the right has been assigned
Provided that, no such delegation shall be made until notice has been duly
served on all persons having rights in the land affected, and their objections
have been heard and considered
Section 48(4): Payment of compensation in certain cases
If, in the exercise of the right herein referred to over any land, the rights of any
persons are infringed by the occupation or disturbance of the surface of such
land, the State Government or its assignee shall pay to such persons
compensation for such infringement and the amount of such compensation
shall, in the absence of agreements, be determined by the Collector or, if his
award is not accepted, by the civil court, in accordance with the provisions of
the Land Acquisition Act, 1894
Section 48(5): Assignee’s rights subject to certain conditions
No assignee of the State Government shall enter on or occupy the surface of
any land without the previous sanction of the Collector unless compensation
has been determined and tendered to the persons whose rights are infringed
Provided that, it shall be lawful for the Collector to grant interim permission
pending the award of the civil court in cases where the question of determining
the proper amount of compensation is referred to such court under sub-
section (4).
Section 48(6): Recovery of compensation amount as arrears of land revenue
If an assignee of the State Government fails to pay compensation as provided
in sub-section (4), the Collector may recover such compensation from him on
behalf of the persons entitled to it, as if it were an arrear of land revenue.
Section 48(7): Liability to pay penalty in certain cases
Any person who without lawful authority extracts, removes, collects, replaces,
picks up or disposes of any mineral from working or derelict mines, quarries,
old dumps, fields, bandhas (whether on the plea of repairing or constructions
of bund of the fields or any other plea), nallas, creeks, river-beds, or such other
places wherever situate, the right to which vests in, and has not been assigned
by the State Government, shall, without prejudice to any other mode of action
that may be taken against him, be liable, on the order in writing of the
Collector, to pay penalty not exceeding a sum determined, at three times the
market value of the minerals so extracted, removed, collected, replaced, picked
up or disposed of, as the case may be
Provided that, if the sum so determined is less than one thousand rupees the
penalty may be such larger sum not exceeding one thousand rupees as the
Collector may impose.
Section 48(8): Seizure and confiscation of mineral illegally extracted etc
Without prejudice to the provision in sub-section (7), the Collector may seize
and confiscate any mineral extracted, removed, collected, replaced, picked up
or disposed of from any mine, quarry or other place referred to in sub-section
(7) the right to which vests in, and has not been assigned by, the State
Government.
Section 48(9): Regulations for extraction and removal of minerals in certain
cases
The State Government may make rules to regulate the extraction and removal
of minor minerals required by the inhabitants of a village, town or city for their
domestic, agricultural or professional use on payment of fees or free of charge
as may be specified in the rules
Explanation. —For the purposes of this section, “minor minerals” means the
minor minerals in respect of which the State Government is empowered to
make rules under section 15 of the Mines and Minerals (Regulation and
Development) Act, 1957.
Case Law:
Promoters and Builders Association of Pune v The State of Maharashtra,
(2015) 12 SCC 736:2014 13 SCALE 500
The Association and the individual builders are aggrieved by the judgement of
the Bombay High Court holding that excavation activity even for the purposes
of laying foundation of the building would still attract rigours of Section 48(7)
of the Revenue Code.
It is clear that ‘Ordinary earth’ used for filling or levelling purposes in
construction of embankments, roads, railways, buildings is deemed to be a
minor mineral.
In the present appeals excavation of ordinary earth had been undertaken by
the Appellants either for laying foundation of buildings or for the purpose of
widening of the channel to bring adequate quantity of sea water for the
purpose of cooling the nuclear plant.
The construction of buildings is in terms of a sanctioned development plan
where as the excavation/widening of the channel to bring sea water is in
furtherance of the object of the grant of the land in favour of the Nuclear
Power Corporation
If the determination was to return a finding in favour of the claim made by the
builders, obviously the Notification would have no application the excavated
earth would not be specie of minor mineral under Section3(e) of the Mines and
Minerals (Development and Regulation) Act ,1957
M/s J.K Traders v State of Maharashtra (2017 3 AIR Bom R271 (Bom HC,
Nagpur Bench)
Ajit Majur Kamgar Sahakari Sanstha v State of Maharashtra 2006(3)
Mh.L.J.529
Section 49:Construction of water course through land belonging to other
person
Section 49(1): Application to the Tahsildar for construction of water course
etc
If any person (hereinafter called “the applicant”) desires to construct a water
course to take water to irrigate his land for the purpose of agriculture from a
source of water to which he is entitled (including any source of water belonging
to Government from which water is permitted to be taken)
but such water course is to be constructed through any land which belongs to
or is in possession of another person (hereinafter called “the neighbouring
holder”), and if no agreement is arrived at for such construction between the
applicant and the neighbouring holder, the person desiring to construct the
water course may make an application in the prescribed form to the Tahsildar.
Explanation. —For the purposes of this section, the neighbouring holder
includes the person to whom the land belongs and all persons holding through
or under him
Section 49(2): Hearing and order to be passed by the Tahsildar
On receipt of the application, if the Tahsildar after making an enquiry and after
giving the neighbouring holder and all other persons interested in the land, an
opportunity of stating any objection to the application, is satisfied that for
ensuring the full and efficient use for agriculture of the land belonging to the
applicant it is necessary to construct the water course, he may by order in
writing, direct the neighbouring holder to permit the applicant to construct the
water course
Conditions on which the construction of water course may be permitted by
the Tahsildar on the following conditions:
(i)The water course shall be constructed through such land in such direction
and manner as is agreed upon by the parties, or failing agreement, as directed
by the Tahsildar, so as to cause as little damage to the land through which it is
constructed, as may be possible.
(ii) Where the water course consists of pipes laid under or over the surface, it
shall, as far as possible, be along the shortest distance through such land,
regard being had to all the circumstances of the land of the neighbouring
holder. Where the water course consists of underground pipes, the pipes shall
be laid at a depth not less than half a metre from the surface of the land.
(iii) Where the water course consists of a water channel, the width of the
channel shall not be more than is absolutely necessary for the carriage of
water, and in any case shall not exceed one and one-half metres.
(iv) The applicant shall pay to the neighbouring holder—
(a) such compensation for any damage caused to such land by reason of the
construction of the water course injuriously affecting such land and;
(b) such annual rent as the Tahsildar may decide to be reasonable in cases
where the water course consists of a water channel and pipes laid over the
surface; and where it consists of underground pipes, say, at a rate of 25
paise for every ten metres or a fraction thereof for the total length of land
under which the underground pipe is laid.
(v) The applicant shall maintain the water course in a proper state of repair
(vi) Where the water course consists of underground pipes, the applicant shall
—
(a) cause the underground pipe to be laid with the least practicable delay; and
(b) dig up no more land than is reasonably necessary for the purpose of laying
the underground pipe and any land so dug up shall be filled in, reinstated
and made good by the applicant at his own cost for use by the neighbouring
holder.
(vii) Where the applicant desires to lay, repair or renew the pipe, he shall do so
after reasonable notice to the neighbouring holders of his intention so to do
and in so doing shall cause as little damage as possible to the land or any crops
standing thereon.
(viii) Such other conditions as the Tahsildar may think fit to impose.
Section 49(3): Apportionment of compensation:
An order made under sub-section (2) shall direct how the amount of
compensation shall be apportioned among the neighbouring holders and all
persons interested in the land.
Section 49(4): Orders of Tahsildar to be final etc
Any order made under sub-section (2) shall be final and be a complete
authority to him or to any agent or other person employed by him for the
purpose to enter upon the land specified in the order with assistants or
workmen and to do all such work as may be necessary for the construction of
the water course and for renewing or repairing the same
Section49(5): Consequences of failure to pay compensation etc or failure to
maintain the water course etc
If the applicant in whose favour an order under sub-section (2) is made—
(a) fails to pay the amount of compensation or the amount of rent, it shall be
recovered as an arrear of land revenue, on an application being made to the
Tahsildar by the person entitled there to;
(b) fails to maintain the water course in a proper state of repairs, he shall be
liable to pay such compensation as may be determined by the Tahsildar for
any damage caused on account of such failure
Section 49(6): Procedure in case of removal or discontinuance of water course
constructed legally
If a person intends to remove or discontinue the water course constructed
under the authority conferred on him under this section, he may do so after
giving notice to the Tahsildar and the neighbouring holder.
In the event of removal or discontinuance of such water course, the person
taking the water shall fill in and reinstate the land at his own cost with the least
practicable delay. If he fails to do so, the neighbouring holder may apply to the
Tahsildar who shall require such person to fill in and reinstate the land.
Section 49(7): Neighbouring holder’s rights to use surplus water subject to
certain conditions and powers of tahsildar to decide whether there is or is no
surplus water and his decision shall be final
The neighbouring holder or any person, on his behalf shall have the right to the
use of any surplus water from the water course on payment of such rates as
may be agreed upon between the parties, and on failure of agreement, as may
be determined by the Tahsildar. If a dispute arises whether there is or is no
surplus water in the water course, it shall be determined by the Tahsildar, and
his decision shall be final.
Section 49(8): No appeals against orders of Tahsildar but Collector has powers
to review such orders
There shall be no appeal from any order passed by a Tahsildar under this
section. But the Collector may call for and examine the record of any case and
if he considers that the order passed by the Tahsildar is illegal or improper, he
may, after due notice to the parties, pass such order as he deems fit.
Section 49(9): Bar of jurisdiction of any court
The orders passed by the Tahsildar or Collector under this section shall not be
called in question in any Court
Section 49(10): Fine in cases of wilful injury or damage to water course
Where any person, who after a summary inquiry before the Collector or a
Survey Officer, Tahsildar or Naib-Tahsildar is proved to have wilfully injured or
damaged any water course duly constructed or laid under this section, he shall
be liable to a fine not exceeding one hundred rupees every time for the injury
or damage so caused.
When Section 49 is attracted:
(i)a person requires water for irrigating his land
(ii)the need of water is for the purposes of agriculture,
(iii)the source of water is so located that it is not possible to draw water from it
with out constructing a water course.
(iv)the person requiring water is entitled to draw the water from that water
source.
(v)the proposed water course has to pass through the land belonging to other
person and
(vi)no agreement as to construction of water course could be arrived at
between the person requiring water and the person through whose land the
water course is to pass.
Section 50: Removal of encroachments on land vesting in Government;
Provisions for penalty and other incidental matters
Section 50(1): Collector to summarily remove encroachers and levy and
recover expenses from them
In the event of any encroachment being made on any land or foreshore vested
in the State Government (whether or not in charge of any local authority) or
any such land being used for the purpose of hawking or selling articles without
the sanction of the competent authority,
it shall be lawful for the Collector to summarily abate or remove any such
encroachment or cause any article whatsoever hawked or exposed for sale to
be removed; and the expenses incurred therefore shall be leviable from the
person in occupation of the land encroached upon or used as aforesaid.
Section 50(2): Assessment amount and fine to be paid by encroachers
The person who made such encroachment or who is in unauthorised
occupation of the land so encroached upon shall pay, if the land encroached
upon forms part of an assessed survey number, assessment for the entire
number for the whole period of the encroachment, and if the land has not
been assessed, such amount of assessment as would be leviable for the said
period in the same village on the same extent of similar land used for the same
purpose.
Such person shall pay in addition a fine which shall be not less than five rupees
but not more than one thousand rupees if the land is used for an agricultural
purpose, and if used for a purpose other than agriculture such fine not
exceeding two thousand rupees. The person caught hawking or selling any
articles shall be liable to pay fine of a sum not exceeding fifty rupees as the
Collector may determine.
Section 50(3): Collector to Prohibit or remove encroachers, by notice
The Collector may, by notice duly served under the provisions of this Code,
prohibit or require the abatement or removal of encroachments on any such
lands, and shall fix in such notice a date, which shall be a reasonable time after
such notice, on which the same shall take effect.
Section 50(4): Additional fine on encroachers:
every person who makes, causes, permits or continues any encroachment on
any land referred to in a notice issued under sub-section (3), shall in addition to
the penalties specified in sub-section (2), be liable at the discretion of the
Collector to a fine not exceeding twenty-five rupees in the case of
encroachment for agricultural purposes and fifty rupees in other cases for
every day during any portion of which the encroachment continues after the
date fixed for the notice to take effect.
Section 50(5): Collectors order shall be subject to appeal and revision
An order passed by the Collector under this section shall be subject to appeal
and revision in accordance with the provisions of this Code.
Section 50(6): Aggrieved parties rights to approach civil court:
Nothing contained in sub-sections (1) to (4) shall prevent any person from
establishing his rights in a civil court within a period of six months from the
date of the final order under this Code.
Case Law:
Dhondhu .H.Reshim v/s State of Maharashtra, reported in 1997 (3)
Bom.C.R.153 (Bom .H.C)
Collector or Appellate Authority whether or not a “Court”-Section 50 held, that
the Collector issuing notice and passing the order under section 50(3) of the
Maharashtra Land Revenue Code,1966 or the Appellate Authority under
section 50(5) of the said code is not a Court with in the meaning as
contemplated under the Contempt of Courts Act—Contempt Petition was
therefore, dismissed in the said case.
Babamiya A.Shah v/s Tahsildar ,Beed reported in 2002 (5) Bom.C.R 619(Bom.
H.C) (Aurangabad Bench) =2002 (5) Mh.L.J.223
Powers of a Collector -Section 50—Held, Section 50confers power on the
Collector to abate or remove any encroachment made on any land or property
vested in the State Government—Thus, the necessary condition for exercising
powers under section 50 is that the land or property must vest in the State
Government –Under section 50, the Collector has no power to remove
encroachment made on the private property of a private person.