Section 155(1) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(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 [or in a Block or Blocks as is or are specified in the resolution] [These words were inserted by Maharashtra 1 of 1993, Section 8(1).], the rate of such cess leviable therein may be increased by the [concerned Divisional Commissioner] [These words were substituted for the words 'State Government' by Maharashtra 29 of 2003, Section 6(a).] and forward that resolution to the [concerned Divisional Commissioner] [These words were substituted for the words 'State Government' by Maharashtra 29 of 2003, Section 6(a).] for its consideration.