State Act

The Maharashtra Municipal Corporations Act

148A. Levy of education cess.— (1) For the purposes of clause (15) of section 63, the Corporation may 4[* * * * *] levy within its area an additional tax on buildings and lands (hereinafter referred to as “the education cess”), of so many per centum, not exceeding five, of the rateable value, 5[or of so many per centum of their capital value, as the case may be, as the Corporation may, determine :] Provided that,— (a) all buildings and lands vesting in the Central Government ; (b) all other buildings and lands exempted from the general tax under section 132 ; (c) all buildings and lands of a rateable value 6[or a capital value, as the case may be,] below such sum as the Corporation may determine, shall be exempted from the levy of education cess. (2) The Corporation may require the Commissioner to recover the amount of the education cess determined under sub-section (1) by an addition to the general tax levied under this Act. Every addition to the general tax imposed under this sub-section shall be recovered by the Commissioner from each person liable therefor in the same manner as the general tax due from him. The provisions of sections 139 and 140 shall apply to the education cess as if it were a part of the general tax levied under this Act.