State Act
Section 163. Compulsory general and special water taxes imposed by Zilla Parishad to be collected by panchayats.
The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
1[163. Compulsory general and special water taxes imposed by Zilla Parishad to be collected by panchayats.— Where a Zilla Parishad imposes a general water tax or a special water tax or both under sub-section (2) of section 157, then notwithstanding anything contained in this Act or any other law for the time being in force, in any area within the limits of a panchayat, such taxes shall be collected by the panchayat concerned from those persons who are liable to pay the taxes under sub-section (2) of section 157 and the rules made thereunder, in accordance with the provisions of sections 129 and 130 of the 2Bombay Village Panchayats Act, 1958 (Bom. III of 1959), as if they were taxes imposed by the panchayat under the provisions of that Act, and the proceeds thereof, after deducting such percentage as may be prescribed of the gross collection as collection charges, shall be paid by the panchayat every year to the Zilla Parishad, at such time and in such manner as the Zilla Parishad may specify.