State Act

The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961

152. Levy of 10*** cess on every rupee of land revenue in Hyderabad area.— (1) In the Hyderabad area of the State of Maharashtra, the State Government shall, subject to the provisions of sub-section (2), 11[levy a local cess within a District] of 12[two hundred paise] or, at such increased rate not exceeding 13[seven hundred paise] as may be determined 14[by the concerned Divisional Commissioner] under section 155 on every rupee of land revenue payable to the State Government : Provided that, in Ijara villages, local cess shall be levied on the Qual amount during the period of the Ijara and on the annual land revenue demand after the expiry of that period : Provided further that, on any inam land, the local cess shall be levied on the full land revenue assessment of such land. (2) Local cess shall not be leviable on the following items of revenue, that is to say,— (a) fees for grazing ; (b) sale-proceeds of the usufruct of trees; (c) penalties, fines or any charges imposed under the 1Hyderabad Land Revenue Act (Hyd. Act No. VIII of 1317 Fasli) as penalty or interest in case of default : Provided that, in case of fines and penal assessment imposed for unauthorised cultivation, local cess shall be levied on simple assessment. 2******