Key Definitions under the Maharashtra Land Revenue Code, 1966: Land, Occupant, Holding and Land Revenue

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Introduction

In land laws, definitions are not mere vocabulary—they decide rights, liabilities, ownership claims, and even the outcome of litigation. Under the Maharashtra Land Revenue Code, 1966 (MLRC), certain foundational terms such as Land, Occupant, Holding, and Land Revenue form the backbone of the entire statute.

For law students, misunderstanding these definitions can lead to conceptual errors in exams and practice. For citizens, a wrong assumption—especially about being an “owner” or an “occupant”—can result in loss of land, eviction, or heavy penalties. This blog explains these key definitions strictly based on the MLRC, in a simple, practical, and legally accurate manner, supported by judicial interpretation.

Importance of Definitions in Land Revenue Law

Section 2 of the MLRC contains definitions that apply throughout the Code. Courts have consistently held that when a statute defines a term, that definition must prevail over its ordinary or dictionary meaning.

The Supreme Court in Raghunath Rai Bareja v. Punjab National Bank (2007) held that where the language of the statute is clear, courts must give effect to it regardless of consequences. This principle applies with full force to land revenue laws.

Meaning of “Land” under the MLRC

Statutory Definition

Under Section 2(12) of the MLRC, “land” includes:

• Land of every description.
• Benefits arising out of land (e.g., right to ways, water).
• Things attached to the earth or permanently fastened to anything attached to the earth.
• Shares in, or charges on, the revenue or rent of villages or other defined areas.

This definition is very wide and intentionally inclusive.

Legal Significance

The term “land” under MLRC is not limited to agricultural fields. It includes:

• Open plots
• Government land
• Village sites
• Benefits such as easements or profits attached to land

This wide scope allows the State to regulate not just physical land but also rights arising from land.

Judicial Interpretation

In State of Maharashtra v. Narayan Rao Sham Rao Deshmukh (1987), the Supreme Court observed that land revenue statutes adopt an expansive definition of land to protect public interest and regulate land comprehensively.

Thus, when the MLRC applies to “land”, it applies to far more than soil alone.

Meaning of “Occupant”

Statutory Definition

Under Section 2(22) of the MLRC, an “occupant” means:

Under Section 2(22) of the MLRC, an “occupant” means a person in lawful possession of land, whether such possession is actual or constructive. This definition explicitly includes a Government lessee.

Importantly, ownership is not a requirement.

Occupant vs Owner

One of the biggest misconceptions is equating an occupant with an owner. Under MLRC:

• An occupant may be a tenant, holder, or lawful possessor
• Ownership is governed by title deeds and civil law
• MLRC focuses on possession and revenue liability

This distinction is crucial in cases of land revenue recovery and encroachment proceedings.

Practical Implications

An occupant:

• Is liable to pay land revenue
• Can face action under the Code
• Can have rights recorded in the Record of Rights (7/12)

But an occupant may still lose possession if title is disproved.

The Two Classes of Occupants (Section 29) Not all occupants have the same rights. The MLRC divides them into:

• Occupant Class I: Has a permanent, heritable, and transferable right. They can sell or mortgage the land without needing Government permission.
• Occupant Class II: Has a heritable right but restricted power of transfer. They cannot sell, mortgage, or change the land use without the prior sanction (NOC) of the Collector.

Case Law

In Balwant Singh v. Daulat Singh (1997), the Supreme Court held that entries in revenue records establish possession, not ownership. This principle flows directly from the MLRC concept of “occupant”.

Meaning of “Holding”

Statutory Definition

As per Section 2(11), “holding” means:

As per Section 2(11), “holding” means a portion of land held by an occupant or tenant (whether separately or jointly with others) and which is a unit of assessment.

Legal Understanding

A holding is the administrative “unit” the revenue department looks at. Key points:

• It includes land held by a tenant, making it broader than the term “occupancy.”
• It identifies the specific boundary of land for which a person is responsible for paying taxes.
• A person may have multiple holdings in different villages.

Multiple plots may constitute one holding if assessed together, while a single plot may be split into multiple holdings for revenue purposes.

Importance in Revenue Law

The concept of holding is crucial for:

• Fixation of land revenue
• Assessment proceedings
• Recovery of arrears
• Agricultural classification

Revenue authorities deal with holdings, not private titles.

Judicial View

In State of Maharashtra v. Digambar (1995), the Supreme Court emphasized that while the Government has vast powers under the MLRC, the exercise of those powers must be within the framework of the statute, especially regarding land records and compensation.

Meaning of “Land Revenue”

Statutory Definition

Under Section 2(16), “land revenue” means:

revenue assessed or assessable on land, including any sum payable to the State on account of land.

Nature of Land Revenue

Land revenue under MLRC:

A Paramount Charge: Under Section 169, land revenue is the “first charge” on the land. This means the State’s claim to taxes overrides any other private debt or mortgage.

Broad Scope: Includes any sum or payment in money or kind claimable by the State on account of land.

Priority: If a person goes bankrupt, the Government has the right to recover land revenue before other creditors.

It is not merely a tax but a paramount charge, meaning the State has superior rights over the land for recovery.

Recovery Powers

If land revenue is unpaid, the State may:

• Attach movable or immovable property
• Auction land
• In extreme cases, arrest the defaulter (as per procedure)

Judicial Recognition

In State of Maharashtra v. Madhukar Rao (2008), the Bombay High Court affirmed that land revenue dues enjoy statutory priority and can be recovered using coercive measures prescribed under MLRC.

Inter-Relationship of These Definitions

These four definitions operate together:

• Land is the subject matter
• Occupant is the person liable
• Holding is the unit of assessment
• Land Revenue is the obligation owed to the State

A misunderstanding of even one term can collapse a legal argument or lead to administrative injustice.

Importance for Law Students and Citizens

For law students, these definitions:

• Form the basis of land law exams
• Help understand revenue litigation
• Clarify difference between civil and revenue law

For citizens, they determine:

• Liability to pay land revenue
• Rights recorded in 7/12
• Exposure to eviction or recovery proceedings

Courts have repeatedly emphasized that ignorance of revenue law is no excuse, especially when land rights are involved.

🔍 Identification in your 7/12 Extract

When reading your 7/12 extract (Record of Rights), you can apply these definitions immediately:

• Occupant: Look at the column titled ‘Kabjedar’.
• Class: Look for ‘Bhogvatadar Varga’. If it says ‘Varga 1’, you are Class I; if ‘Varga 2’, you are Class II.
• Holding/Land: Check the Survey Number (Gat No.) and total area—this identifies the physical unit of your holding.

Quick Reference

Term	MLRC Section	Essential Legal “Catch” (For Exams)
Land	2(12)	Includes “shares in village revenue.” It is an inclusive definition.
Occupant	2(22)	Lawful possessor; includes Government Lessees.
Holding	2(11)	The unit of assessment; includes land held by a tenant.
Land Revenue	2(16) & 169	Defined in 2(16). Section 169 makes it a “paramount charge” (first priority debt).
Class I	29(2)	Unrestricted. Permanent, heritable, and transferable.
Class II	29(3)	Restricted. Requires prior sanction for transfer; breach leads to forfeiture/eviction.

Conclusion

The Maharashtra Land Revenue Code, 1966 is a definition-driven statute. Terms like Land, Occupant, Holding, and Land Revenue are not technicalities—they are decisive legal tools. Understanding them correctly is essential for navigating land administration, protecting property rights, and avoiding costly disputes.

In land laws, definitions do not explain the law; they are the law.

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References

1. Maharashtra Land Revenue Code, 1966
2. Raghunath Rai Bareja v. Punjab National Bank, (2007) 2 SCC 230
3. Balwant Singh v. Daulat Singh, (1997) 7 SCC 137
4. State of Maharashtra v. Digambar, (1995) 4 SCC 683
5. State of Maharashtra v. Narayan Rao Sham Rao Deshmukh, AIR 1987 SC 201

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Also Read :

Introduction to the Maharashtra Land Revenue Code, 1966

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