Chapter I PRELIMINARY

1. (1) This Act may be called the [Maharashtra Education and Employment Guarantee] (Cess) Act, 1962.
2. (2) It extends to the whole of the State of Maharashtra.

In this Act, unless the context otherwise requires,-

1. (a) "annual letting value" means the rateable value, or annual letting value, or gross annual letting value of buildings or lands as determined in accordance with the provisions of the relevant municipal law, and includes annual value as defined by section 64 of the Cantonments Act, 1924 (II of 1924): Provided that, if in any case the property tax is assessed on any building or land on its capital value, such percentage of the capital value as may be determined by the State Government shall be deemed to be the annual letting value :
2. (b) "Assessing Officer" means a Mamlatdar, Tahsildar, Mahalkari or Naib-Tahsildar or any other not below the rank of an Aval Kurkun as the State Government may appoint in this behalf:
3. (c) "City of Nagpur" means the City of Nagpur as constituted under City of Nagpur Corporation Act, 1948 (C.P. and Berrar II of 1950); [(d) "Cities of Pune, Solapur and Kolhapur" means the Cities of Pune, Solapur and Kolhapur as constituted under the Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949);] [(da) "Code" means the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966);]
4. (e) "Collector" includes an officer appointed by the State Government to exercise the powers and perform the functions of the Collector under this Act ;
5. (f) "commercial crop" means any of the crops mentioned in [Schedule B;] [(fa) "irrigated crop" means any crop raised on any land which is supplied with water from any river, canal, well or any other source of water but does not include a crop raised only with rain water ;]
6. (g) "lands" and "buildings" shall have the meanings, respectively, assigned to them in the relevant municipal law ;
7. (h) "Municipal area" means an area within the limits of a municipality, and includes an area within the limits of a cantonment declared as such under the Cantonments Act, 1924 (II of 1924); [(i) "municipality" means a municipal corporation or a municipal council established or constituted under any law for the time being in force in the State ;]
8. (j) "prescribed" means prescribed by rules made under this Act ;
9. (k) "property tax" means in Greater Bombay, the [Cities of Pune, Solapur and Kolhapur] and the City of Nagpur, the general tax levied under the Bombay Municipal Corporation Act (Bom. III of 1888), or under the Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949), or as the case may be, under the City of Nagpur Corporation Act, 1948 (C.P. and Berar II of 1950); and in other Municipal areas, a tax or rate on buildings or lands or a tax rate in the form of such tax or rate on buildings or lands levied under the Bombay Municipal Boroughs Act, 1925 (Bom. XVIII of 1925), or the Bombay District Municipal Act, 1901 (Bom. III of 1901), the Central Provinces and Berar Municipalities Act, 1922 (C.P. and Berar II of 1922), or the Hyderabad District Municipalities Act, 1956 (Hyd. XVIII of 1956), or as the case may be, the Cantonments Act, 1924 (II of 1924);
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10. (m) "relevant municipal law" means-
    • (i) in relation to the Greater Bombay, the Bombay Municipal Corporation Act (Bom. III of 1888),
    • (ii) in relation to the [Cities of Pune, Sholapur and Kolhapur] Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949),
    • (iii) in relation to the City of Nagpur, the City of Nagpur Corporations Act, 1948 (C.P. and Bear II of 1950).
    • (iv) in relation to any cantonment, the Cantonments Act, 1924 (II of 1924), [(v) in relation to any municipal area as defined in the Maharashtra Municipalities Act, 1965 (Mah. XL of 1965), that Act ;]
11. (n) "rules" means rules made under section 26 ;
12. (o) "special assessment" means assessment on agricultural land levied and collected under section 4, [or section 6B]