Section 152(2) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(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.]
