Section 150(2) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(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 [or any Irrigation Development Corporation, from the date of establishment of the concern Irrigation Development Corporation] [These words were inserted by Maharashtra 3 of 2002, Section 6(b).] to the Municipal Corporation, Municipality or Cantonment authority concerned after deducting the cost mentioned in sub-section (1).