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1876 : Act X] Maharashtra Revenue Jurisdiction Act 5 Provided that, if any person claims to hold wholly or partially exempt from payment of land revenue under— (h) any enactment for the time being in force expressly creating an exemption not before existing in favour of an individual or of any class of persons, or expressly confirming such an exemption on the ground of its being shown in a public record or of its having existed for a specified term of years, or (i) an instrument or sanad given by or by order of the 1[2[State] Government] under Bombay Act No. II of 1863, section I, clause first, or Bombay Act No. VII of 1863, section 2, clause first, or 3[(ii) any instrument, sanad or other written grant duly given or made by any of the Governments of the territories, which immediately before the commencement of the States Reorganisation Act, 1956, were comprised in the State of Subs. by A. O. 1960. Hyderabad or Madhya Pradesh and which now form the State of Maharashtra, or] (j) any other written grant by the British Government expressly creating or confirming such exemption, or (k) a judgment by a Court of law, or an adjudication duly passed by a competent officer under 4Bombay Regulation XVII of 1872, Chapter X, or under 5Act No. XI of 1852 6[or any other law for the time being in force], which declare the particular property in dispute to be exempt, such claim shall be cognizable in the Civil Courts. Illustrations to (h) (1) It is enacted that, in the event of the proprietary right in lands, the property of Government being transferred to individuals, they shall be permitted to hold the lands for ever at the assessment at which they are transferred. The proprietary right in certain lands is transferred to A at an assessment of Rs. 100. An exemption from higher assessment not before existing is expressly created in favour of A by enactment, and he may seek relief in the Civil Court against over-assessment. (2) It is enacted that, when a specific limit to assessment has been established and preserved, the assessment shall not exceed such specific limit. A is the owner of land worth Rs. 100 for assessment. He claims to be assessed at Rs. 50 only on the strength of a course of dealing with him and his predecessors under which his land has not been more highly assessed. There is no exemption not before existing created by enactment, and A’s claim is not cognizable in a Civil Court. Proviso. 1 The words “Provincial Government” were substituted for the words “Governor of Bombay in Council” by the Adaptation of Indian Laws Order in Council. 2 This word was substituted for the word “Provincial” by’ the Adaptation of Laws Order, 1950. 3 Clause (ii) was inserted by Bom. 48 of 1959, s. 4 (iv) 4 Bom. 4 of 1868, Bom. 1 of 1865 (except ss. 37 and 38), and Bom. Reg. 17 of 1827 are repealed by the Bombay Land-Revenue Code, 1879 (Bom. V of 1879), in areas in which the latter Act is in force. Ss. 37 and 38 of Bom. 1 of 1865 are repealed so far as they apply to any village in the Ratnagiri or the Kolaba District to which the Khoti Settlement Act, 1880 (Bom. 1 of 1880), extends or is extended. 5 Bombay Rent-free Estate Act, 1852. 6 These words were inserted by Bom. 48 of 1959, s 4 (iv). XXX VII of