Section 144 in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
144. Levy of [* * *] [The words 'twenty naye paise' were deleted by Maharashtra 46 of 1981, Section 5(3).] cess on every rupee of land revenue.
- The State Government shall levy, on the conditions and in the manner hereinafter described [a cess within a District at the rate of [two hundered paise] [ These words were substituted for the words 'a cess' by Maharashtra 15 of 1974, Section 5(a).] 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 5(2)] as may be [determined by the concerned Divisional Commissioner] [These words were substituted for the words 'determined by the State Government' by Maharashtra 29 of 2003, section 2.] under section 155, on every rupee of-(a)every sum payable to the State Government as ordinary land revenue except sums payable on account of any of the charges mentioned in the Four Schedule, and except sums payable on account of any charge which may be notified by the State Government in this behalf; and(b)every sum which would have been assessable on any land as land revenue had there been no alienation of land revenue :Provided that, no cess be levied under this section on sums less than twenty five [paise] [This word was substituted for the words 'naye paise' by Maharashtra 15 of 1974, Section 5(c).].[* * * ** ] [Explanation added by Maharashtra 28 of 1973, Section 2(1) was deleted by Maharashtra 46 of 1981, section 2; with effect from 13th July, 1973.]
