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Issues:
1. Applicability of Maharashtra Land Revenue Code, 1966 to the land in question. 2. Validity of the non-agricultural assessment rate set by the authorities. Analysis: Issue 1: The petitioner challenged the non-agricultural assessment made under the Maharashtra Land Revenue Code, 1966, arguing that the Code does not apply to the land in question as it falls within the "City of Bombay." The definition of "City of Bombay" under the Bombay General Clauses Act confines it to the area within the local limits of the Bombay High Court's civil jurisdiction before 1945. The land in question was treated as falling outside the City of Bombay by all authorities. As the land did not fall within the defined limits of the City of Bombay, the court held that the Code was applicable to the land situated in village Andheri. Issue 2: The petitioner also contested the assessment rate set by the Tahsildar, which was upheld on appeal and revision. The petitioner argued that the revision to &8377; 25/- per 100 sq.mtrs exceeded the limits set by section 116 of the Code for residential purposes. However, the respondent contended that the revision was within the permissible limits as it was based on the revenue payable immediately before the revision. The court found that the revision from &8377; 18/- to &8377; 25/- per 100 sq.mtrs was within the ceiling set by the proviso to section 116, considering the history of revisions and the construction of a new structure on the land. Therefore, the court concluded that there was no justification for interference in the fixation of the assessment rates. In conclusion, the court dismissed the writ petition, ruling that there was no merit in the petitioner's arguments. The court discharged the rule and made no order as to costs based on the facts and circumstances of the case.
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