Levy of

• • * 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].
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