Section 6C(2) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(2)Where any land or building is used partly for a residential purpose and partly for a non-residential purpose, then for the purpose of determining the rate of tax specified in Schedule C [or in sub-clause (ii) of clause (a) of section 6B] [These words were inserted by Maharashtra 26 of 2012, Section 6 (w.e.f. 3-12-2012).], the annual letting value [or as the case may be, the capital value] [These words were inserted by Maharashtra 26 of 2012, Section 6 (w.e.f. 3-12-2012).] of the entire land or building shall be taken into account; but for calculating the actual amount of the tax at the rate aforesaid, the annual letting value [or as the case may be, the capital value] [These words were inserted by Maharashtra 26 of 2012, Section 6 (w.e.f. 3-12-2012).] of the portion of the land or building used or intended to be used for non-residential purpose only shall be taken in to account.
