Levy and Collection of 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.