Section 153B(2) in The City of Nagpur Corporation Act, 1948
(2)The Corporation may require the Commissioner to recover the amount of the education cess determined under sub-section (1), by an addition to the general tax levied under this Act. Every addition to the general tax imposed under this sub-section shall be recovered by the Commissioner from each person liable therefor in the same manner as the general tax due from him. The provisions of section 122 shall apply to the education cess as if it were a part of the general tax levied under this Act.
