Section 152 in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
152. Levy of [* * *] [These words 'twenty naye paise' were deleted by Maharashtra 1 of 1993, Section 7(3).] cess on every rupee of land revenue in Hyderabad area.
(1)In the Hyderabad area of the State of Maharashtra, the State Government shall, subject to the provisions of sub-section (2), [levy a local cess within a District] [These words were substituted for the words 'levy a local cess' by Maharashtra 15 of 1974, Section 7(1).]of, [two hundred paise] [These words were substituted for the words 'twenty paise' by Maharashtra 1 of 1993, Section 7(1).] or, at such increased rate not exceeding [seven hundred paise] [ These words were substituted for the words 'two hundred paise' by Maharashtra 1 of 1993, Section 7(2).] as may be determined [by the concerned Divisional Commissioner] [These words were substituted for the words 'by the State Government' by Maharashtra 29 of 2003, Section 4.] under section 155 on every rupee of land revenue payable to the State Government:Provided that, in Ijara villages, local cess shall be levied on the Qual amount during the period of the Ijara and on the annual land revenue demand after the expiry of that period :Provided further that, on any inam land, the local cess shall be levied on the full land revenue assessment of such land.(2)Local cess shall not be leviable on the following items of revenue, that is to say,-(a)fees for grazing;(b)sale-proceeds of the usufruct trees;(c)penalties, fines or any charges imposed under the [Hyderabad Land Revenue Act as penalty or interest in case of default:] [See now Maharashtra Land Revenue Code, 1966 (Maharashtra 41 of 1966).]Provided that, in case of fines and penal assessment imposed for unauthorised cultivation, local cess shall be levied on simple assessment.[* * * * * *] [Explanation added by Maharashtra 28 of 1973, Section 2(1) shall be deemed to have been deleted on the 13th July, 1973, by Maharashtra 46 of 1981, Section 2.]
