Vidhi Codex

The [Maharashtra Education and Employment Guarantee] (Cess) Act, 1962

The [Maharashtra Education and Employment Guarantee] (Cess) Act, 1962

Labour196231 sections6 chapters

This Act establishes a tax known as the Education Cess in the state of Maharashtra to fund the cost of promoting education. It applies to lands and buildings located within municipal areas, including cities like Pune, Nagpur, and Solapur, as well as other municipal and cantonment areas. The tax is collected by local authorities and is intended to generate revenue specifically for educational purposes, ensuring that the state can support and develop its education system through dedicated financial contributions from property owners and other relevant entities.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

  1. 1Short title and extent.
  2. 2Definitions.

Chapter II EDUCATION CESS AND STATE EDUCATION CESS FUND →

  1. 3Education Cess.
  2. 4Levy and Collection of Education Cess.
  3. 5State Education Cess Fund.
  4. 6State Education Cess Fund.

Chapter II EMPLOYMENT GUARANTEE CESS →

  1. 6AEmployment Guarantee Cess.
  2. 6BLevy and Collection of Employment Guarantee Cess.
  3. 6CMeaning of lands and buildings used for non-residential purpose.
  4. 6DMode of assessing Guarantee Cess in certain cases.

Chapter III PROVISIONS RELATING TO COLLECTION OF TAX ON LANDS AND BUILDINGS →

  1. 7Exemption of certain lands and buildings from payment of tax.
  2. 8Primary responsibility for tax on lands and buildings.
  3. 9Authorities competent to collect tax, etc.
  4. 10Penalty for default in payment of tax.
  5. 11Tax to be first charge on lands and buildings on which it is leviable.
  6. 12Recovery of tax from occupier of portion of land or building.
  7. 13Tax paid by person liable to pay under the Act entitled to recover the amount of tax from occupier of land or building, etc.
  8. 14Apportionment of liability for tax when lands or buildings are let and rateable value exceeds amount of rent.
  9. 15Rights and remedies for recovery of sums under section 13 or 14.
  10. 16Remission and refund.
  11. 17Default of municipality in collecting Tax.

Chapter IV PROVISIONS RELATING TO SPECIAL ASSESSMENT →

  1. 18Exemption from payment of special assessment.
  2. 19Primary responsibility for payment of special assessment.
  3. 20Special assessment list.
  4. 21Remission.
  5. 22Revision.
  6. 22ACertain provisions of Limitation Act to apply to appeals and revision applications.
  7. 23Provision of relevant Code so far as not inconsistent to apply for purposes of this Act.
  8. 24Power of State Government to reduce rate of special assessment.

Chapter V MISCELLANEOUS →

  1. 25Provision for rounding off.
  2. 26Power to make rules.

PDF: pending for this language.