Section 5(2)(a) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(a)where two or more commercial crops, or where any commercial crop and any other crop, are raised mixed on the same land, the actual area under each commercial crop shall be determined, in accordance with the general or special orders of the State Government, and the special assessment shall be levied under section 4 on the area under each commercial crop so determined;