Section 18(1C) in The Maharashtra (Urban Areas) Protection and Preservation of Trees Act, 1975
(1C)In respect of the buildings and lands which are liable to be assessed for the first time on or after the 1st April, 2010, it shall be lawful for the urban local authority to issue a provisional bill for the payment of Tree Cess, until the final capital value of such buildings and lands are assessed as per the rateable value worked out on the basis of the prescribed letting rates by the urban local authority, in respect of the official year 2009-2010. On the determination of capital value thereof, the amount of such cess shall be determined under sub-section (1A) and accordingly it shall be lawful for the authority to issue the final bill in respect of the years for which the capital value is determined.] [Sub-sections (1B) and (1C) were inserted by Maharashtra 6 of 2012, section 11(a), (w.e.f. 1-4-1988).]
