Chapter II EMPLOYMENT GUARANTEE CESS

1[CHAPTER IIA EMPLOYMENT GUARANTEE CESS For the purpose of raising resources for implementing the Employment Guarantee Scheme 2[under the Maharashtra Employment Guarantee Act, 1977 (Mah. XX of 1978),] there shall be levied and collected in the manner hereinafter provided the taxes in the next succeeding section (hereinafter together called the Employment Guarantee Cess).

Subject to the provisions of this Act, there shall also be levied and collected in addition to the tax and special assessment levied under section 4,-

1. (a) with effect from the 1st day of April 1975, a further tax on lands and buildings in a municipal area used to intended to be used for a non-residential purpose at the rate specified in Schedule C hereto annexed ;
2. (b) with effect from the 1st day of August 1975, a further special assessment on all agricultural lands in the State on which irrigated crops are raised at the rate of Rs. 25 per hectare— anything contained to the contrary in the Code or any other law or in any agreement, for the time being in force, notwithstanding.

1. (1) For the purposes of clause (a) of section 6B, lands or buildings used for a non-residential purpose means lands or buildings used for a non-residential purpose [as defined in Explanation 1 in Schedule A.]
2. (2) Where any land or building is used partly for a residential purpose and partly for a non-residential purpose, then for the purpose of determining the rate of tax specified in Schedule C, the annual letting value of the entire land or building shall be taken into account ; but for calculating the actual amount of the tax at the rate aforesaid, the annual letting value of the portion of the land or building used or intended to be used for non-residential purpose only shall be taken into account.
3. (3) Where any question arises as to whether any land or building is used or intended to be used for a residential purpose or non-residential purpose, the question shall be referred for decision to the collector. The Collector shall, after holding a summary inquiry, record his decision.
4. (4) An appeal may be made against such decision to such authority as the State Government may, by notification in the Official Gazette, specify for the whole or any part of the State. The period within which such appeal may be made shall be sixty days from the date of receipt of the decision of the Collector.

Subject to the provisions of this Act, where more than one land or building used or intended to be used for a non-residential purpose 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.]