State Act
Section 127. Levy and collection of 10[**] cess on every rupee of land revenue.
The Maharashtra Village Panchayats Act.
9[127. Levy and collection of 10[**] cess on every rupee of land revenue.— (1) The State Government shall levy a cess at the rate of 11[one hundred paise] on every rupee of every sum payable to the State Government as ordinary land revenue in the area within the jurisdiction of a panchayat and thereupon, the State Government shall (in addition to any cess leviable under the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 (Mah. V of 1962)) levy and collect such cess in such area.] 12[* * * * *] (5) For the purpose of levying and collecting the cess referred to in sub-section (1), in the Bombay area the provisions of sections 144 (including the Forth Schedule), 145, 13[147] and 149, in the Vidarbha area, the provisions of section 151, and in the Hyderabad area, the provisions of section 152 of the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 (Mah. V of 1962), shall apply thereto as they apply to the levy of cess leviable under section 144, section 151, or as the case may be, section 152 of that Act.]