The Government of Maharashtra on December 31, 2025, issued the Maharashtra Land Revenue Code (Second Amendment) Act, 2025 to further amend the Maharashtra Land Revenue Code, 1966.
The following amendments have been stated:
• For section 42 of the said Code, the following section shall be substituted, namely :-
"42. (1) No permission of the Collector for change in use of land from agricultural to non-agricultural is required, if such use is permissible under the draft or final Development Plan or Regional Plan prepared and published as per the provisions of the Maharashtra Regional and Town Planning Act, 1966 or Development Control Regulations or any other rules or regulations or orders or guidelines issued under that Act and, the concerned Planning Authority may give development permission or may give approval to the building plan on such land.
(2) The occupancy status of land other than the Class-I occupancy land shall not be altered merely because the development permission is given or building plan is approved by the Planning Authority on such land.
(3) The Planning Authority shall, before giving development permission or approving building plan, recover one time premium at the rate mentioned in section 47 for non-agricultural use of land.
(4) Where the Planning Authority grants development permission or approves building plan, necessary changes shall be effected in the revenue records pursuant to such permission or approval.".
• Sections 42A, 42B, 42C and 42D of the said Code shall be deleted.
• Sections 44, 44A, 45 and 46 of the said Code shall be deleted.
• For section 47 of the said Code, the following section shall be substituted, namely:-
"47. (1) There shall be levied and collected one-time premium for non-agricultural use of land.
(2) The premium under sub-section (1) shall be levied at the rate of,-
(i) for an area up to 1000 square meters, 0.1 per cent. of the current market value of the land determined as per current Annual Statement of Rates;
(ii) for an area above 1000 square meters, but upto 4000 square meters, 0.25 per cent. of the current market value of the land determined as per current Annual Statement of Rates; and
(iii) for an area above 4000 square meters, 0.5 per cent. of the current market value of the land determined as per current Annual Statement of Rates:
Provided that, for the land which has been converted to non- agricultural use on or before the 31st December 2001, instead of the annual non-agricultural assessment, a one-time premium shall be levied and recovered, at the rate mentioned in sub-section (2) of the current market value of the land determined as per the Annual Statement of Rates of the year 2001:
Provided further that, for the land which has been converted to non-agricultural use on or after the 1st January 2002 and before the date of commencement of the Maharashtra Land Revenue Code (Second Amendment) Act, 2025, instead of the annual non-agricultural assessment, a one-time premium shall be levied and recovered, at the rate mentioned in sub-section (2) of the market value of such land determined as per the Annual Statement of Rates of the year in which land was converted to non-agricultural use.
Explanation.-For the purposes of this sub-section, the term "Annual Statement of Rates" shall mean the Annual Statement of Rates published under the provisions of the Maharashtra Stamp (Determination of True Market Value of Property) Rules, 1995 or any other Rules for the time being in force in this regard.
(3) The State Government may, by notification published in the Official Gazette, grant exemption from payment of the premium levied under this section, if the State Government is of the opinion that it is necessary for projects of public purpose or e or in the public interest."
[MAHARASHTRA ACT No. LVII OF 2025]
