Provided that, where one of the local authorities is a Cantonment authority, the decision of the State Government shall be subject to the concurrence of the Central 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.
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