Levy and Collection of 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.