Section 6B(a) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(a)[(i) with effect from the 1st day of April 1975, a further tax on lands and buildings in a municipal area used or intended to be used for a non-residential purpose at the rates specified in Schedule C hereto annexed; [Clause (a) was substituted by Maharashtra 26 of 2012, Section 3, (w.e.f. 3-12-2012).](ii)with effect from the 1st day of April 2010, in case of municipal area of Brihan Mumbai Municipal Corporation constituted under the Mumbai Municipal Corporation Act and in case of other municipality with effect from the date on which the capital value of lands or buildings as basis of levy of property tax is adopted by such municipality, a tax on lands and buildings used or intended to be used for a non-residential purpose at the rates notified by the Collector, upon receipt of proposal by municipality, by notification in the Official Gazette, which may be different for different categories of users of lands or buildings or parts thereof and which shall not be less than 0.005 per cent, and not more than 0.10 per cent, of the capital value of lands or buildings or parts thereof:
