section 5
Responsibility for payment of increase of land revenue and special assessment.
The Maharashtra increase of Land Revenue and Special Assessment Act, 1974Tax197415 sections
Statutory text
- (a) The increase of land revenue under section 3 shall be levied and collected from the persons who are liable to the payment of the ordinary land revenue under the Code.
- (b) The increase of special assessment under section 4 shall be levied and collected from the persons who are liable to the payment of the special assessment under the 1[Maharashtra Education and Employment Guarantee] (Cess) Act, 1962 (Mah. XXVII of 1962).
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