JUDGMENT
S. A. Bobde, J.
1. Heard Shri Gordey, the learned counsel for the petitioners, and Shri Doifode, the learned A.G.P. for the respondents.
2. One Shri Prakash Shankarrao Deshmukh was granted Bhumidhari rights in nazul land, under the Madhya Pradesh Land Revenue Code, 1954 on lease, The grant was in respect of Survey No. 98, which was in context of E-Class of land situated within the limits of the Municipal Council. The grant was on payment of premium of Rs. 13,800/-. The annual rent was fixed at the rate of Rs. 450/- per annum with effect from 1969-70. The certificate itself stated that grant is subject to the provision of Madhya Pradesh Land Revenue Code, 1954 and rules made thereunder.
3. The question is whether the Revenue Authorities were entitled under the Maharashtra Land Revenue Code, 1966 to revise annual rent fixed at Rs. 450/-per annum in the year 1987 when the original assessment was made in 1965.
4. The Sub Divisional Officer has in suo motu proceeding commencing from 26-6-1987 revised rate of rent from Rs. 450/- per annum to Rs. 3643/- per annum. The Sub Divisional Officer revised rent and increased it without issuing any notice to the lessee, prior to the revision. The S.D.O. started this proceeding in the year 987. Firstly, on the basis that the lease commenced from the date of handing over the possession of the land on 1-12-1969 and therefore, not on the date of certificate in Form “K”; secondly, on the basis that on the day the lease commenced on 1-12-1969, it was governed by the provision of Maharashtra Land Revenue Code, which came into force on 15th August, 1967. Therefore, the S.D.O. held that he was entitled to revise the rent since the period of 10 years had elapsed from the date of grant. This was done on the basis that under Section 113 of Maharashtra Land Revenue Code, the standard rent of non-agricultural assessment remained in force for a period of 10 years vide Section 113(3) of the Code, and therefore, S.D.O. was entitled to revise the rent.
5. The lessee preferred an appeal against the assessment before the R.D.C., Buldana. This appeal has also been dismissed by R.D.C. on the same ground that the lease commenced in this case with effect from 1-12-1969 i.e. upon handing over the possession of the land, and therefore, the lease is governed by the provisions of Maharashtra Land Revenue Code. Further, since the standard rates of non agricultural assessment, which was sanctioned under the provisions of Madhya Pradesh Land Revenue Code on 14-12-1962 were remained to be in force for the period of 12 years. The Authorities were entitled to alter or increase the rent, as required by section 93 of Madhya Pradesh Land Revenue Code, 1954. The Appellate Authority took the view that since the standard rates for non agricultural assessment were fixed under the Madhya Pradesh Land Revenue Code, on 14-12-1962, they were remained in force till 1972 that is for the period of ten years and therefore, revision is justified in accordance with revised rates.
6. Aggrieved by this order, the lessee preferred a revision before the Additional Commissioner, Amravati, who by his order dated 22nd March, 1990 has upheld the order of the revision of rent. It must be noted that the Sanad i.e. the certificate under form “K”; by which the land was granted, was produced before the Additional Commissioner, Amravati, who has held that the Sanad did not provide rent fixed thereunder would remain the same for a period of 30 years. In fact, the learned Additional Commissioner took the view that since, in column No. 4 of the Sanad, it has been stipulated that the land revenue will be applicable at the time of revision of assessment, as per Rules, and since the assessment has become due, the revision for enhancing of rent by the authorities is legal.
7. Having heard the learned counsel appearing for the parties, I am satisfied that the orders of the below authorities are not sustainable.
8. Mr. Gordey, the learned counsel for the petitioners submitted for the purposes of assessment of land revenue, the lease must be taken to be governed by the provisions of Madhya Pradesh Land Revenue Code. This submission deserves to be accepted. The decision to grant Bhumidhari rights were taken on 10th May, 1965. The grant was made from 1-12-1965 and the rent was chargeable @ Rs. 450/- per annum with effect from the year 1969-70.
9. That however does not mean that the assessment of the land was made in the year 1969-70, and therefore, the assessment is made under the provisions of Maharashtra Land Revenue Code. It is clear from the Sanad that the assessment of the land, which would be charged on the plot with effect from 1969 was made in the year 1965. Moreover, it is clear from the Sanad that grant was expressly made subject to the provisions of Madhya Pradesh Land Revenue Code, and Rules made thereunder. Now, the provision under which the assessment of a plot was fixed by the Collector is Section 96 of the Code.
10. Section 97 reads as follows :
“The assessment fixed under Section 96 shall remain in force for a period of thirty years or for such longer period as may elapse before reassessment after that period and such period shall be deemed to be the term of settlement for all purposes.”
11. It is, therefore, obvious from Section 97 of the Madhya Pradesh Land Revenue Code that the Legislature intended that the assessment fixed in respect of a plot shall remain in force for a period of thirty years. In other words, the statute provides that the rent shall remain unaltered for a period of thirty years after the plot is assessed.
12. It is, therefore, clear in the present case that the assessment having been done on 10th May, 1965, the assessment could not have been altered till 9th May, 1995, notwithstanding the fact that the possession of the plot was given to the assessee some time in the year 1969 when the Maharashtra Land Revenue Code, came into force.
13. In fact, Section 120 of Maharashtra Land Revenue Code supports this view. It reads as follows:
“The non agricultural assessment fixed on lands and in force in any part of the State immediately before the commencement of this Code shall be deemed to have been fixed under the provisions of this Chapter and shall notwithstanding anything contained in this Chapter, be deemed to continue to remain in force during the whole of the period for which the assessment was fixed, and thereafter, until such assessment is revised under the provisions of this Chapter.”
14. It is obvious that Section 120 of the Code provides that the assessment fixed on lands earlier should deem to continue in force during the whole period for which the assessment was fixed. In the present case, the assessment was fixed for a period of thirty years by virtue of Section 97 of Madhya Pradesh Land Revenue Code. Moreover, Section 336 of Maharashtra Land Revenue Code, which is repeal and savings clause has the following effect. It repeals Madhya Pradesh Land Revenue Code. The relevant proviso to Section 336 reads as follows:
“Provided also that, subject to the preceding provisos, and any saving provisions made in any of the Chapters of this Code, anything done or any action taken including any rule, assessments, appointments and transfers made, notifications, orders, summons, notices, warrants and proclamations issued, authorities and powers conferred, forms and leases granted, survey and boundary marks fixed, record of rights and other records framed or confirmed, rights acquired, liabilities incurred and times and places appointed under any law so repealed shall, in so far as it is not inconsistent with the provisions of this Code, be deemed to have been done or taken under the corresponding provision of this Code, and shall continue to be in force accordingly unless and until superseded by anything done or action taken under this Code.”
15. It is obvious that the assessment made under any law so repeal by the Maharashtra Land Revenue Code must be deemed to have been done under the corresponding provision of Maharashtra Land Revenue Code, unless it is inconsistent with the provisions of Maharashtra Land Revenue Code. In fact, far from being inconsistent, Section 120 of Maharashtra Land Revenue Code, expressly continues an assessment made prior to coming into force of Maharashtra Land Revenue Code and provides that it shall remain in force “During the whole of the period for which the assessment was fixed. ” Therefore, the assessment fixed under the Madhya Pradesh Land Revenue Code, having been fixed for a period of thirty years, and the same having been continued by the Maharashtra Land Revenue Code, for the same period vide Section 120 of Maharashtra Land Revenue Code. Therefore, I am of view that the assessment authorities had no power to initiate a revision of rent in the year 1987 i.e. before the expiry of thirty years after the assessment was done under the Madhya Pradesh Land Revenue Code.
16. In this view of the matter, the proceedings taken for revision of rent in the year 1987 of the plot in question are quashed and set aside.
17. This shall however prevent the authorities from making any revision on the basis of any reassessment done hereinafter.
18. Rule is made absolute in the aforesaid terms. There shall be no order as to costs.
