State Act

The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961

144. Levy of 5* * cess on every rupee of land revenue.— The State Government shall levy, on the conditions and in the manner hereinafter described 6[a cess within a District] at the rate of 7[two hundred paise] or at such increased rate not exceeding 8[seven hundred paise] as may be 9[determined by the concerned Divisional Commissioner] under section 155, on every rupee of— (a) every sum payable to the State Government as ordinary land revenue, except sums payable on account of any of the charges mentioned in the Forth Schedule, and except sums payable on account of any charge which may be notified by the State Government in this behalf ; and (b) every sum which would have been assessable on any land as land revenue had there been no alienation of land revenue : Provided that, no cess be levied under this section on sums less than twenty-five 1[paise]. 2******