The Government of Maharashtra on December 31, 2025, issued the Maharashtra Land Revenue Code (Amendment and Validation) Act, 2025, further to amend the Maharashtra Land Revenue Code, 1966.
The following has been amended, namely: -
• It amends provisions relating to the levy, assessment, recovery, and collection of land revenue, non-agricultural assessment, penalties, fees, and allied charges, ensuring that such actions are deemed lawful notwithstanding any judgment or order of any court.
• It further provides that notices, demands, assessments, recoveries, and proceedings initiated or completed before the commencement of the amendment shall be valid and enforceable, as if the amended provisions were always in force.
• The amendment restricts reopening or refund of amounts already recovered, except as expressly permitted, thereby protecting government revenue and administrative continuity.
• Overall, the Act seeks to remove legal ambiguities, cure defects retrospectively, and strengthen the statutory backing of revenue administration in Maharashtra.
[Notification no. – LX of 2025]
