Chapter X TAXATION

The provisions of this Chapter apply to those areas of the State to which this Act extends except that—

1. (a) the provisions of sections 144 to 150 (both inclusive) apply only to the Bombay area of the State;
2. (b) the provisions of section 151
   • • * * * apply only to the Vidarbha area of the State; and
3. (c) the provisions of section 152
   • • * * * apply only to the Hyderabad area of the State.

• • * cess on every rupee of land revenue.— The State Government shall levy, on the conditions and in the manner hereinafter described

6[a cess within a District] at the rate of

7[two hundred paise] or at such increased rate not exceeding

8[seven hundred paise] as may be

9[determined by the concerned Divisional Commissioner] under section 155, on every rupee of—

1. (a) every sum payable to the State Government as ordinary land revenue, except sums payable on account of any of the charges mentioned in the Forth Schedule, and except sums payable on account of any charge which may be notified by the State Government in this behalf ; and These words were added by Mah. 21 of 1968, s. 14. Section 142A was inserted by Mah. 15 of 1969, s. 3. The words, figures and letter “and section 151 A” were deleted by Mah. 3 of 2002, s. 3(a). The words, figures and letter “and section 152A” were deleted by Mah. 3 of 2002, s. 3(b). The words “twenty naye paise” were deleted by Mah. 1 of 1993, s. 5(3). These words were substituted for the words “a cess” by Mah. 15 of 1974, s. 5(a). These words were substituted for the words “twenty naya paise” by Mah. 1 of 1993, s. 5(1). These words were substituted for the words “two hundred paise” by Mah. 1 of 1993, s. 5(2). These words were substituted for the words “determined by the State Government” by Mah. 29 of 2003, s. 2.

1962 : Mah. V] The Maharashtra Zilla Parishads and Panchayat 103

Samitis Act, 1961

1. (b) every sum which would have been assessable on any land as land revenue had there been no alienation of land revenue : Provided that, no cess be levied under this section on sums less than twenty-five 1[paise].
   • • * * * * *

In the assessment of the said cess on villages alienated as defined in the Bombay Land Revenue Code, 1879 (Bom. V of 1879), —

1. (a) if the village has been surveyed and assessed in the manner laid down in the said Code and the rules made thereunder, the cess shall be fixed on the total amount of assessment of the village as fixed under the said Code or the rules made thereunder;
2. (b) if the village has come under summary settlement under the Exemptions from Land Revenue (No. 1) Act, 1863 (Bom. II of 1863), or the Exemptions from Land Revenue (No. 2) Act, 1863 (Bom. VII of 1863), and clause (a) of this section does not apply, the cess shall be fixed on the total annual assessment as settled for the purpose of summary of settlement; and
3. (c) in villages to which neither of clauses (a) or (b) of this section applies, the cess shall be fixed on the old or kamal rate recorded in the books of the Collector; and if no such rate is recorded or if the rate so recorded is objected to by the holder or proprietor of the alienated village, the cess may be fixed or agreed upon by the Collector in agreement with Zilla Parishad which shall pass a special resolution to that effect and such holder or proprietor, or, failing agreement, by a rough survey and assessment to be made by the State Government, the expense of such rough survey being borne half by the Zilla Parishad and half by the holder or proprietor of such village.

The State Government or the concerned Irrigation Development Corporation from the date of its establishment, may levy a cess not exceeding twenty paise, on every rupee of water-rate leviable under the provisions of the Maharashtra Irrigation Act, 1976 (Mah. XXXVIII of 1976) or the concerned Irrigation Development Corporation Act, on the basis of assessment of authorized use of water.]

The cess described in section 144 shall be levied, so far as may be, in the same manner, and under the same provisions of law, as the land revenue: Provided that, in the case of any land in the possession of a tenant, if such tenant is liable to pay cess in respect of such land under the provisions of the Bombay Tenancy and Agricultural Lands Act, 1948 (Bom. LXVII of 1948) such tenant shall be primarily liable for the payment of cess in respect of such land.

The cess described in section 146 shall be levied, so far as may be, in the same manner, and under the same provisions of law, as water-rates payable to the State Government or the concerned Irrigation Development Corporation under the Maharashtra Irrigation Act, 1976 (Mah. XXXVIII of 1976) or the concerned Irrigation Development Corporation Act.]

The provisions of law relating to the assistance to be given to superior holders and owners of water-courses for the recovery of their dues from their tenants and occupants under them, or from persons authorised to use their water courses, shall be applicable to all superior holders, whether of alienated or unalienated land, and to all owners of water-courses in respect of the recovery of the said cesses from their tenants, occupants or persons authorised to use

This word was substituted for the words “naye paise” by Mah. 15 of 1974, s. 5(c). Explanation added by Mah. 28 of 1973, s. 2(1) was deleted by Mah. 46 of 1981, s. 2; with effect from 13 th July 1973. See now, the Maharashtra Land Revenue Code, 1966 (Mah. 41 of 1966). Section 146 was substituted by Mah. 3 of 2002, s. 4. The short title of the Act has been changed as the “Maharashtra Tenancy and Agricultural Lands Act” (LXVII of 1948) by Mah. 24 of 2012, Sch., entry 33, w.e.f. 1 st May 1960. Section 148 was substituted by Mah. 3 of 2002, s. 5.

104 The Maharashtra Zilla Parishads and Panchayat [1962 : Mah. V

Samitis Act, 1961 their water-courses, and shall be applicable also to occupants of land under the Bombay Land Revenue Code 1879 (Bom. V of 1879), for the recovery of the said cesses from their tenants or joint occupants.

1. (1) Subject to the provisions of sub-section (2), the local cess leviable on water-rate under section 146 in respect of lands shall be paid by the State Government 2[or any Irrigation Development Corporation, from the date of establishment of the concerned Irrigation Development Corporation] to the Zilla Parishad within the jurisdiction of

which the lands are situated, after deducting such proportion thereof as cost of the collection, as the

Government may prescribe by rules.

1. (2) The local cess leviable on water-rate under section 146 in respect of lands which are included within the area of any Municipal Corporation, Municipality or Cantonment authority shall be paid by the State Government 3[or any Irrigation Development Corporation, from the date of establishment of the concerned Irrigation Development Corporation] to the Municipal Corporation, Municipality or Cantonment authority concerned after deducting the cost mentioned in sub-section (1).
2. (3) Any dispute in respect of any matter under this section between a Zilla Parishad and any other local authority, shall be decided by the State Government:

Levy of

• • * * cess on every rupee of land revenue in Vidarbha area.— (1) In the Vidarbha area of the State of Maharashtra, every malik-makbuza, raiyatmalik and occupant and every raiyat, tenant other than a sub-tenant and lessee from the State Government shall be liable in respect

of the land held by him in the District to pay a cess for the purposes of this Act at the rate of

5[two hundred paise] or, at such increased rate not exceeding

6[seven hundred paise] as may be determined

7[by the concerned Divisional Commissioner] under section 155 on every rupee of the land revenue or rent assessed or fixed on such land or the lease-money payable in respect thereof, whether or not such land revenue or rent or lease-money or any portion thereof has been released, compounded for or redeemed.

1. (2) The cess shall be levied and collected, so far as may be, in the same manner and under the same provisions of law as the land revenue.
   • • * * * * * *
   • • * * * * * *

*** cess on every rupee of land revenue in Hyderabad area.— (1) In the Hyderabad area of the State of Maharashtra, the State Government shall, subject to the provisions of sub-section (2),

11[levy a local cess within a District] of

12[two hundred paise] or, at such increased rate not exceeding

13[seven hundred paise] as may be determined

14[by the concerned Divisional

Commissioner] under section 155 on every rupee of land revenue payable to the State Government : Provided that, in Ijara villages, local cess shall be levied on the Qual amount during the period of the Ijara and on the annual land revenue demand after the expiry of that period :

See now the Maharashtra Land Revenue Code, 1966 (Mah. 41 of 1966). These words were inserted by Mah. 3 of 2002, s. 6(a). These words were inserted by Mah. 3 of 2002, s. 6(b). The words “twenty naye paise” were deleted by Mah. 1 of 1993, s. 6(3). These words were substituted for the words “twenty paise” by Mah. 1 of 1993, s. 6(1). These words were substituted for the words “two hundred paise” by Mah. 1 of 1993, s. 6(2). These words were substituted for the words “by the State Government” by Mah. 29 of 2003, s. 3. Explanation added by Mah. 28 of 1973, s. 2(1) shall be deemed to have been deleted with effect from 13 th July 1981, by Mah. 46 of 1981, s. 2. Section 151 A was deleted w.e.f. 4-1-2002, by Mah. 3 of 2002, s. 7. The words “twenty naye paise” were deleted by Mah. 1 of 1993, s. 7(3). These words were substituted for the words “levy a local cess” by Mah. 15 of 1974, s. 7(1). These words were substituted for the words “twenty paise” by Mah. 1 of 1993, s. 7(1). These words were substituted for the words “two hundred paise” by Mah. 1 of 1993, s. 7(2). These words were substituted for the words “by the State Government” by Mah. 29 of 2003, s. 4.

1962 : Mah. V] The Maharashtra Zilla Parishads and Panchayat 105

Samitis Act, 1961 Provided further that, on any inam land, the local cess shall be levied on the full land revenue assessment of such land.

1. (2) Local cess shall not be leviable on the following items of revenue, that is to say,—
   • (a) fees for grazing ;
   • (b) sale-proceeds of the usufruct of trees;
   • (c) penalties, fines or any charges imposed under the Hyderabad Land Revenue Act (Hyd. Act No. VIII of 1317 Fasli) as penalty or interest in case of default : Provided that, in case of fines and penal assessment imposed for unauthorised cultivation, local cess shall be levied on simple assessment.
     • • * * * * *
     • • * * * * *

(1)

4[The local cess] leviable in respect of land under section 144, 151 or 152

5[shall, subject to the provisions of sub-sections (5) and

1. (6) of section 155, be] 6[paid by the Collector] to the Zilla Parishad within the jurisdiction of which lands are situated, after deducting such proportion thereof as cost of collection, as the State Government may prescribe by rules.
   • • * * * * *

The State Government may, on the application of the Zilla Parishad to which the cess is payable, suspend or remit the collection of cess or any portion thereof in any year in any area, subject to the jurisdiction of such Zilla Parishad.

8[or Panchayat Samiti’s] power to propose increase in rate of cess.— (1) A Zilla Parishad to which the cess on land revenue is payable may pass a resolution at a special meeting called for the purpose, to the effect that in the whole of the District

9[or in a Block or Blocks as is or are specified in the resolution], the rate of such cess leviable therein may be increased by the

10[concerned Divisional Commissioner] and forward that resolution to the

11[concerned Divisional Commissioner] for its consideration.

12[(2) A Panchayat Samiti may, at a special meeting called for the purpose, pass a resolution to the effect that in the whole of the Block, the rate of cess on land revenue leviable in respect of lands situated therein may be increased to the extent specified in the resolution; so however that such increase does not exceed the limit specified in section 144,151 or as the case may be, 152 and forward

that resolution to the Zilla Parishad for its consideration; and the Zilla Parishad shall, within three

months of the date of its receipt, forward the resolution with its views thereon to the

13[concerned Divisional Commissioner].

1. (3) The resolution under sub-section (1) or (2) shall state the reasons for which such increase has been proposed, and the special purpose for which the proceeds of the increase in the rate are to be utilised, and the period for which the increase in the rate shall continue. See now Maharashtra Land Revenue Code, 1966 (Mah. 41 of 1966). Explanation added by Mah. 28 of 1973, s. 2(1) shall be deemed to have been deleted on the 13 th July 1973, by Mah. 46 of 1981, s. 2. Section 152A was deleted by Mah. 3 of 2002, s. 8, with effect from 1 st February 2002. These words were substituted for the words, brackets and figure “Subject to the provisions of sub-section (2), the local cess” by Mah. 15 of 1974, s. 8(1). These words, brackets and figures were substituted for the words “shall be paid” by Mah. 35 of 1963, s. 59. These words were substituted for the words “paid by the State Government” by Mah. 29 of 2003, s. 5. Sub-sections (2) and (3) of section 153 were deleted by Mah. 15 of 1974, s. 8(2). These words were inserted by Mah. 35 of 1963, s. 60(3). These words were inserted by Mah. 1 of 1993, s. 8(1). These words were substituted for the words “State Government” by Mah. 29 of 2003, s. 6(a). These words were substituted for the words “State Government” by Mah. 29 of 2003, s. 6(a). Sub-sections (2) to (6) were substituted for the original sub-sections (2) and (3) by Mah. 35 of 1963, s. 60(2). These words were substituted for the words “State Government” by Mah. 29 of 2003, s. 6(b).

106 The Maharashtra Zilla Parishads and Panchayat [1962 : Mah. V

Samitis Act, 1961

1[(3A) The approval to utilise the cess collected, on works and development schemes in respect of the subjects of activities enumerated in the First and Second Schedules shall be given by the concerned Divisional Commissioner and the approval to utilise the cess collected, on works and development schemes other than those enumerated in the First and Second Schedules, shall be given by the State Government.]

1. (4) On receipt of the resolution forwarded under sub-section (1) or the resolution and the views of the Zilla Parishad forwarded under sub-section (2) the 2[concerned Divisional Commissioner may, notwithstanding anything contained in the relevant Code, by district local publicity media], determine the increase in the rate of cess on land revenue in respect of lands situated in the District or Block, as the case may be; so however, that the rate does not exceed 3[seven hundred paise] on every rupee and specify the date on which the increase in the rate shall take effect and the period
   • • * * * * during which it shall continue : 5[Provided that, every person in a District or a Block who is liable to pay land revenue of an amount not exceeding five rupees, shall be exempted from payment of such increased cess.]
2. (5) The increase in the rate, if any, 6[determined by the concerned Divisional Commissioner] under sub-section (4) shall be levied and collected under the provisions of the relevant Code and 7[paid by the Collector to the Zilla Parishad] in the manner provided in sub-section (6) after

deducting such proportion thereof, as cost of collection as the State Government may specify in the

order made in this behalf.

8[(6) Where any increase in the rate is collected in pursuance of the resolution referred to in sub-section (1), forty per cent. thereof shall be paid to the Zilla Parishad and the remaining sixty per cent. shall be paid as grant to all the Panchayat Samitis in the District; and where any such increase in the rate is collected in pursuance of the resolution under sub-section (2), forty per cent. thereof shall be paid to the Zilla Parishad and the remaining sixty per cent. shall be paid to the concerned Panchayat Samiti, for being utilised for the purpose specified in the respective resolution.]

• • * * * *

10[(1)] Subject to any general or special orders which may be made by the State Government in this behalf, every Zilla Parishad may, after observing the preliminary procedure required by section 159 impose any of the following taxes and fees for the purposes of this Act, that is to say,—

• • * * * *

1. (b) a general water tax, if public water taps or stand posts have been installed for the use of the public ;
   • • * * * *
2. (d) a pilgrim tax;
3. (e) a special tax on lands or buildings; 13[(f) water rates in respect of water supplied to lands or buildings from any irrigation work vesting in a Parishad; Sub-section (3A) was inserted by Mah. 29 of 2003, s. 6(c). These words were substituted for the words “State Government may, notwithstanding anything contained in the relevant Code by notification in the Official Gazette” by Mah. 29 of 2003, s. 6(d). These words were substituted for the words “two hundred paise” by Mah. 1 of 1993, s. 8(2). The brackets and words “(not exceeding ten years)” were deleted by Mah. 28 of 1973, s. 3. This proviso was substituted for the original by Mah. 1 of 1993, s. 8(3). These words were substituted for the words “determined by the State Government” by Mah. 29 of 2003, s. 6(e)(i). These words were substituted for the words “paid by the State Government” by Mah. 29 of 2003, s. 6(e)(ii). Sub-section (6) was substituted by Mah. 1 of 1993, s. 8(4). Section 156 was deleted by Mah. 9 of 2013, s. 2. Section 157 was renumbered as sub-section (1) of the said section by Mah. 56 of 1981, s. 3. Clause (a) was deleted by Mah. 16 of 1975, Schedule II. Clause (c) was deleted by Mah. 15 of 1974, s. 10(a). These clauses were substituted for the original by Mah. 15 of 1974, s. 10(b).

1962 : Mah. V] The Maharashtra Zilla Parishads and Panchayat 107

Samitis Act, 1961

1. (fa) a tax on lands benefited by irrigation works or development schemes undertaken by a Parishad in pursuance of section 100 or section 123 (including lands within such distance from

such works or schemes receiving water by percolation or leakage therefrom as the officer duly

authorised by the Parishad may determine regard being had to the circumstances of each case) ;]

1. (g) any one or more of the following fees, in any public markets, namely :—
   • (i) a licence fee on brokers, commission agents, weighmen, or measurers practising their calling therein;
   • (ii) a market fee for the right to expose goods for sale in the market or for the use of any building or structure therein;
   • (iii) fees on the registration of animals sold in the market : 1[Provided that,—
   • (i) no tax imposed as aforesaid other than a special sanitary cess or a water rate shall, without the previous consent of the Government concerned, be leviable in respect of any building or part of any building or other property belonging to Government and used solely for any public purpose and not used or intended to be used for the purpose of profit;
   • (ii) no tax on property shall be imposed in respect of any land on which local cess is being collected.] 2[(2) Notwithstanding anything contained in clause (b) of sub-section (1), where water is being supplied by a Zilla Parishad from a combined or regional piped water supply scheme managed by the Zilla Parishad, subject to any general or special orders which may be made by the State Government in this behalf, the Zilla Parishad shall, after observing the preliminary procedure required by section 159, in lieu of the tax which may be imposed under clause (b) of sub-section (1), impose—
   • (i) a general water tax, within the limits of a panchayat, where such water is being supplied through public water taps or stand posts installed for the use of the public;
   • (ii) a special water tax, within the limits of panchayat, where such water is being supplied through individual house connections : Provided that, two taxes aforesaid or either of them may be levied as additional taxes on lands or buildings or in such other form and manner as may be prescribed, and the maximum and minimum rates at which the said taxes may be imposed in the panchayats and other matters relating to the imposition, collection and exemptions thereof shall be such as may be prescribed.]

1. (1) The stamp duty imposed by the Bombay Stamp Act, 1958 (Bom. LX of 1958) on instruments of sale, gift and usufructuary mortgage, respectively of immovable property, shall, in the case of instruments affecting immovable

property situated within the jurisdiction of any Zilla Parishad and executed on or after such date as

may be specified by the State Government by notification in the Official Gazette in that behalf, be increased by

4[one per cent.] on the value of the property so situated and in the case of an usufructuary mortgage, on the amount secured by the instrument, as set forth in the instrument.

5[Provided that, where the State Government has, by rule or order issued under clause (a) of

under this sub-section, on the instruments of sale, gift and usufructuary mortgage, respectively, of immovable property.]

The proviso was substituted for the original by Mah. 15 of 1974, s. 10(c). Sub-section (2) was added by Mah. 56 of 1981, s. 3. The short title of the Act has been amended as the “Maharashtra Stamp Act” (LX of 1958) by Mah. 24 of 2012, s. 2 and 3, Schedule, entry 67, with effect from the 1 st May 1960. These words were substituted for the words “one half per centum” by Mah. 1 of 1993, s. 9. This proviso was added by Mah. 79 of 2018, s. 2(i).

108 The Maharashtra Zilla Parishads and Panchayat [1962 : Mah. V

Samitis Act, 1961

1. (2) For the purpose of this section, section 28 of the Bombay Stamp Act, 1958 (Bom. LX of 1958) shall be read as if it specifically required the particulars therein referred to be set forth separately in respect of—
   • (a) property situated in the jurisdiction of any Zilla Parishad; and
   • (b) property not situated in the jurisdiction of any Zilla Parishad. 2[(3) The Joint District Registrar and the Collector of Stamps of a District shall, pay to the Zilla Parishad an amount, equal to the extra duty realised under sub-section (1) in respect of the properties situated within the jurisdiction of the Zilla Parishad, after deducting such proportion thereof as cost of collection, as the State Government may specify in the order made in this behalf.]
2. (4) Every Zilla Parishad shall, out of the amount
   • • * * * received by it under sub-section (3), contribute to the village fund of each panchayat within its jurisdiction an amount approximately equal to fifty per cent. of the amount received by the Zilla Parishad in respect of the properties situated within the jurisdiction of such panchayat in accordance with the rules made in this behalf by the State Government : 4[Provided that, the Pune Zilla Parishad shall, in accordance with the rules made by the State Government in this behalf, out of the amounts received by it, within the jurisdiction of the Pune Metropolitan Region Development Authority, under sub-section (3),—
   • (i) contribute an amount equal to twenty-five per cent. to the village fund of each Panchayat situated within the jurisdiction of the Pune Metropolitan Region Development Authority, and
   • (ii) transfer an amount equal to twenty-five per cent. to the Pune Metropolitan Region Development Authority.]
     • • * * * *
3. (6) The State Government may make rules for carrying out the purposes of this section.

1. (1) Every Zilla Parishad shall, before imposing a tax or fee by resolution passed at a meeting of the Parishad,—
   • (a) select a tax or fee which may under section 157 be imposed; and
   • (b) approve rules describing the tax or fee selected; and
   • (c) in such resolution and in such rules, specify—
     • (i) the class or classes of persons or of property, or of both, which the Zilla Parishad desires to make liable, and any exemptions which it desires to give (including the circumstances or principles on which exemptions can be given);
     • (ii) the amount for which, or the rate at which, it is desired to make such classes liable; and
     • (iii) all other matters which the State Government may require to be so specified.
2. (2) When such a resolution has been passed, the Zilla Parishad shall publish the rules with a notice in the form set out in the Fifth Schedule.
3. (3) Any inhabitant of the District objecting to the imposition of the said tax or fee, or to the

amount or rate proposed, or to the class of persons or property to be made liable therefor, or to any

exemptions proposed, may, within one month from the publication of the said notice, send his objections in writing to the Zilla Parishad; and the Zilla Parishad shall take all such objections into consideration, or shall authorize a Committee of its Councillors to consider and report on them.

The short title of the Act has been amended as the “Maharashtra Stamp Act” (LX of 1958) by Mah. 24 of 2012, s. 2 and 3, Schedule, entry 67, with effect from the 1 st May 1960. Sub-section (3) was substituted by Mah. 29 of 2003, s. 8(a). These words “of grant-in-aid” were deleted by Mah. 29 of 2003, s. 8(b). This proviso was added by Mah. 79 of 2018, s. 2(ii). Sub-section (5) was deleted by Mah. 29 of 2003, s. 8(c).

1962 : Mah. V] The Maharashtra Zilla Parishads and Panchayat 109

Samitis Act, 1961

1. (4) The Zilla Parishad shall take the proposals and all objections received thereto or the report of the Committee, if any, into consideration at a meeting and may sanction the rules with or without modification.

1. (1) A Zilla Parishad may, at a special meeting, pass a resolution to propose the abolition of any tax or fee already imposed or a variation in the amount or rate thereof.
2. (2) Any such proposal shall be dealt with according to the procedure laid down in section 159 for the imposition of a new tax or fee; and the notification of the abolition or variation of a tax or fee under this section in the Official Gazette shall be conclusive proof that such abolition or variation has been made in accordance with the provisions of this Act.
3. (3) Nothing in this section shall affect the power of a Zilla Parishad to propose an increase in the rate of cess on land revenue under the provisions of section 155.

1. (1) If any fee imposed under sub-clause (ii) of clause (g) of section 157 is not paid on demand, any person appointed by the Chief Executive Officer to collect it may seize and detain such portion of the goods exposed or about to be exposed for sale by the person from whom the market fee is leviable, as will, in his opinion, suffice to defray the amount chargeable.
2. (2) If any fee imposed under sub-clause (iii) of clause (g) of section 157 is not paid on demand, any person appointed by the Chief Executive Officer to collect it may seize and detain the animal in respect of which such fee is leviable.
3. (3) All property seized under sub-section (1) or sub-section (2) shall be sent within twenty-four hours to such officer as the Chief Executive Officer may authorise in this behalf, and such officer shall forthwith give notice to the owner of the property seized or, if the owner is not known, or is not a resident of the village in which the market is situated, to the person who was in charge of the said

property at the time when it was seized or, if such person cannot be found, publish by beat of drum

that after the expiration of two days from the date of service or publication of such notice the property will be sold by auction at a place to be specified in the notice : Provided that, when the property seized is subject to speedy and natural decay, it shall be taken forthwith to the officer referred to above, and such officer shall proceed to sell it forthwith.

1. (4) If at any time before the sale has begun, the amount due, together with all charges incurred in connection with the seizure, detention and publication by beat of drum is tendered to the officer referred to in sub-section (3), the property seized shall forthwith be released.
2. (5) If no such tender is made, the property may be sold, and the proceeds of the same applied to the payment of—
   • (a) the amount due on account of the fee, and
   • (b) the charges incurred in connection with the seizure, detention, publication by beat of drum, and sale.
3. (6) For the purposes of this section, any officer or any other person authorised by the Chief Executive Officer shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (XLV of 1860).

All rules sanctioned under section 159 shall be published by the Zilla Parishad in the District for which they are made, and the tax as described in the rules so published shall, from the date specified in the notice under that section (such date not being less than one month from the publication of such notice), be imposed accordingly: Provided that,—

1. (a) a tax leviable by the year—

110 The Maharashtra Zilla Parishads and Panchayat [1962 : Mah. V

Samitis Act, 1961

1. (i) shall not come into force except on one of the following dates, that is to say, the first day of April, the first day of July, the first day of October or the first day of January, in any year, and
2. (ii) if it comes into force on any day other than the first day of April, it shall be leviable by the quarter till the first day of April then next ensuing;

1. (b) on or before the day on which a notice is issued, the Zilla Parishad shall publish such further detailed rules as may be required, prescribing the mode of levying and recovering the tax therein specified, and the dates on which the tax or the instalments (if any), thereof, shall be payable; and
2. (c) if the levy of a tax, or of a special portion of a tax, has been sanctioned for a fixed

period only, the levy shall cease at the conclusion of that period, except as regards any unpaid

arrears which have become due during the period.

Where a Zilla Parishad imposes a general water tax or a special water tax

or both under sub-section (2) of section 157, then notwithstanding anything contained in this Act or

any other law for the time being in force, in any area within the limits of a panchayat, such taxes shall be collected by the panchayat concerned from those persons who are liable to pay the taxes under sub-section (2) of section 157 and the rules made thereunder, in accordance with the provisions of sections 129 and 130 of the

Bombay Village Panchayats Act, 1958 (Bom. III of 1959), as if they

were taxes imposed by the panchayat under the provisions of that Act, and the proceeds thereof, after deducting such percentage as may be prescribed of the gross collection as collection charges, shall be paid by the panchayat every year to the Zilla Parishad, at such time and in such manner as the Zilla Parishad may specify.

1. (1) If any panchayat defaults in the payment of any sum, in respect of a general water tax or a special water tax collected by it under section 163, within the time specified by the Zilla Parishad, the Zilla Parishad may, notwithstanding any law relating to the funds vesting in such panchayat or any other law for the time being in force, by order direct, any bank in which any money of the panchayat are deposited or

the person in charge of the Government treasury or of any place of security in which the moneys of

the panchayat are deposited, to pay such sum from such moneys as may be standing to the credit of the panchayat in such bank or as may be in the hands of such person or as may, from time to time, be received from or on behalf of the panchayat by way of deposit by such bank or person, and such bank or person shall be bound to obey such order.

1. (2) Every payment made pursuant to an order under sub-section (1) shall be a sufficient discharge to such bank or person from all liability to the panchayat in respect of any sum so paid by it or him out of the moneys of the panchayat so deposited with such bank or person.]

If it at any time appears to the State Government on complaint made or otherwise, that any tax or fee leviable by a Zilla Parishad is unfair in its incidence, or that the levy thereof, or of any part thereof, is obnoxious to the interests of the general public or violates any promises made or undertakings given by the State Government or adversely affects the industrial development of the District or any part thereof, the State Government may require the said Zilla Parishad, within such period as it fixes in this behalf, to take measures for removing any objection which appears to it to exist to the said tax or fee and if,

within the period so fixed, such requirement is not carried into effect to the satisfaction of the State

Government, the State Government may, after giving the Zilla Parishad an opportunity to give an explanation, by notification in the Official Gazette, suspend the levy of such tax or fee, or of such part thereof, until such time as the objection thereto is removed.

Sections 163 and 164 were inserted by Mah. 56 of 1981, s. 4. The short title of the Act was changed as “the Maharashtra Village Panchayat Act” (III of 1959) by Mah. 24 of 2012, s. 2 and 3, Schedule, entry 74, with effect from the 1 st May 1960.

1962 : Mah. V] The Maharashtra Zilla Parishads and Panchayat 111

Samitis Act, 1961