Chapter II EDUCATION CESS AND STATE EDUCATION CESS FUND

For the purpose of providing for the cost of promoting education in the State of Maharashtra there shall be levied and collected, in the manner hereinafter provided the taxes, in the next succeeding section described (hereinafter together called "Education Cess").

Subject to the provisions of this Act, there shall be levied and collected,- 1[(a) with effect from the 1st day of April 1974, a tax on lands and buildings in a municipal area at the rates specified in Schedule A hereto annexed ;]

1. (b) with effect from the revenue year (commencing on the 1st day of August 2[1976] or on such other date as the State Government may, in relation to any area in the State, by notification in the Official Gazette appoint in this behalf), in addition to any land revenue payable on such land, a special assessment on all agricultural lands in the State on which commercial crops are raised, at the rates specified in 3[Schedule B] hereto annexed anything contained to the contrary in the relevant Code or any other law or in any agreement, for the time being in force, notwithstanding.

Subject to the Provisions of this Act,-

1. (1) where more than land or building in a municipal area is owned by the same person, the tax on lands and buildings shall be assessed on the annual letting value of all such lands and buildings ; (2)(a) where two or more commercial crops, or where any commercial crop and any other crop, are raised mixed on the same land, the actual area under each commercial crop shall be determined, in accordance with the general or special orders of the State Government, and the special assessment shall be levied under section 4 on the area under each commercial crop so determined ;
   • (b) where two or more commercial crops, not being of the same variety, are raised on the same land in succession or otherwise, in the same revenue year, the special assessment shall be levied on such land under section 4 in respect of each variety so raised.

Subject to the Provisions of this Act,-

1. (1) where more than land or building in a municipal area is owned by the same person, the tax on lands and buildings shall be assessed on the annual letting value of all such lands and buildings ; (2)(a) where two or more commercial crops, or where any commercial crop and any other crop, are raised mixed on the same land, the actual area under each commercial crop shall be determined, in accordance with the general or special orders of the State Government, and the special assessment shall be levied under section 4 on the area under each commercial crop so determined ;
   • (b) where two or more commercial crops, not being of the same variety, are raised on the same land in succession or otherwise, in the same revenue year, the special assessment shall be levied on such land under section 4 in respect of each variety so raised.