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State of Maharashtra - Section

Section 26 in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962

26. Power to make rules.

(1)The State Government may, by notification in the Official Gazette, make rules to carry out the purposes of this Act.
(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matter, namely-
(a)[* * * *] [[Clause (a) was deleted by Maharashtra 5 of 2008, Section 8, (w.e.f. 22-2-2008).
Deleted clause (a) reads as follows-
(a)the manner in which and conditions under which the amount in the State Education Cess Fund shall be exempted under section 6.]]
(b)the manner of collecting tax in municipal areas where property tax is not levied and rates of rebate, under section 9;
(c)the manner in which and the conditions subject to which, the tax shall be remitted or refunded under section 16;
(d)the other particulars to be prescribed and the manner of publishing the special assessment list, of making an application, of deciding a dispute, and of making an appeal, under section 20;
(e)the remission of assessment under section 21;
(f)such other matters which in the opinion of the State Government are required to be prescribed by rules.
(3)The power to make rules conferred by this section shall, except on the first occasion of the exercise thereof, be subject to the condition of the rules being made after previous publication.
(4)Every rule made under this section shall be laid, as soon as may be after it is made before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if before the expiry of the session in which it is so laid or the session immediately following both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made and notify such decision in the Official Gazette, the rule shall, from the date of such notification, have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or amendment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.[Schedule A] [These Schedules were substituted for the original schedule by Maharashtra 17 of 1974, Section 10.][See section 4(a)]
  Slabs of annual letting value   In respect of land or building used or intendedto be used for residential purpose   In respect of land or building used or intendedto be used for non-residential purpose
  1   2   3
I. Where the annual letting value of a land or building is—        
(i) rupees 75 or more but not more than rupees 150   2 per cent, of the annual letting value.   4 per cent, of the annual letting value.
(ii) more than rupees 150 but less than rupees 300   3 per cent, of the annual letting value.   6 per cent, of the annual letting value.
(iii) rupees 300 or more but less than rupees 3000   4 per cent, of the annual letting value.   8 per cent, of the
(iv) rupees 3,000 or more but less than rupees 6,000.   5 per cent, of the annual letting value.   10 per cent, of the annual letting value.
(v) rupees 6,000 or more   6 per cent, of the annual letting value.   12 per cent, of the annual letting value.
[Explanation 1. - Lands or buildings used or intended to be used for non-residential purpose means lands or buildings used or intended to be used for the purpose of any trade, commerce, industry, profession or business; and lands or buildings used or intended to be used for residential purpose means lands or buildings used or intended to be used for residential purpose or for any purpose other than any trade, commerce, industry, profession or business.] [This Explanation was substituted for the original by Maharashtra 53 of 1976, Section 4.][Explanation 2. - Where any land or building is used partly for residential purpose and partly for non-residential purpose, then for the purpose of determining the rate of tax specified in Schedule A, the annual letting value of the entire land or building shall be taken into account; but for calculating the actual amount of the tax at the rate aforesaid, the annual letting value of the portion of land or building used or intended to be used for residential purpose only, or as the case may be, for non-residential purpose only shall be taken into account.] [This Explanation was substituted for the original by Maharashtra 17 of 1975, Schedule.]II. Where any question arises as to whether any land or building is used or intended to be used for residential purpose or non residential purpose, the question shall be referred for decision to the Collector. The Collector shall, after holding a summary inquiry, record his decision.An appeal shall lie against such decision to such authority as the State Government may, by notification in the Official Gazette specify for the whole or any part of the State, which shall be made within sixty days from the date of the Collector's decision.The decision recorded by the Collector, subject to any appeal to the authority specified as aforesaid and the order of the authority so specified in appeal, shall be final.[Schedule B] [Schedule B was substituted by Maharashtra 53 of 1976, Section 7.][See sections 2(f) and 4(b)]
  Agricultural land onwhich the following commercial crops are raised Rate of special assessment per hectare
  (1) (2)
    Rs.
1. Sugarcane, grown on land perennially irrigated 190
2. Sugarcane, grown on any other land 110
3. Irrigated Cotton (except Hybrid cotton seed) 40
4. Hybrid cotton seed 110
5. Hybrid jawar seed 40
6. Hybrid maize seed 40
7. Hybrid bajri seed 40
8. Irrigated groundnut 40
9. Betel-leaves 190
10. Citrus fruits 80
11. Bananas 110
12. Grapes 380
13. Chikus 80
14. Turmeric 80
[15* [[Entry 15 was deleted by Maharashtra 45 of 2006, Section 2 (w.e.f. 1-8-2007).Deleted entry reads as follows-15. Areacanut - 300.]] * [[Entry 15 was deleted by Maharashtra 45 of 2006, Section 2 (w.e.f. 1-8-2007).Deleted entry reads as follows-15. Areacanut - 300.]] * [[Entry 15 was deleted by Maharashtra 45 of 2006, Section 2 (w.e.f. 1-8-2007).Deleted entry reads as follows-15. Areacanut - 300.]] * [[Entry 15 was deleted by Maharashtra 45 of 2006, Section 2 (w.e.f. 1-8-2007).Deleted entry reads as follows-15. Areacanut - 300.]] *] [[Entry 15 was deleted by Maharashtra 45 of 2006, Section 2 (w.e.f. 1-8-2007).Deleted entry reads as follows-15. Areacanut - 300.]]
16. Tobacco (Irrigated) 130
Explanation. - For the purpose of entry 1, 'land perennially irrigated' means any land irrigated perennially-
(i)by flow irrigation, that is, irrigation by flow under the action of gravity, from any source of supply; or
(ii)by a Government owned and managed lift, or by a lift owned and managed by any corporation owned or controlled by the Government, from any source constructed or maintained by the State Government or by any Zilla Parishad or from any other natural source of water.
[Schedule C] [This Schedule was added by Maharashtra 17 of 1975, Schedule.][See section 6B(a)]
Slab of annual letting value Rate of tax
Where the annual letting value of a land or building is-  
(i) rupees 75 or more but not more than rupees, 150 1 per centum of the annual letting value.
(ii) more than rupees 150 but less than rupees 300 1.5 per centum of the annual letting value
(iii) rupees 300 or more but less than rupees, 3,000 2. per centum of the annual letting value
(iv) rupees 3,000 or more but less than rupees 6,000 2.5 per centum of the annual letting value
(v) rupees 6,000 or more 3 per centum of the annual letting value.
NotificationsG. N., R, & F. D., No. EDC. 1064/14236-C, dated 1st October, 1964 (M. G., Part 4-B, page 1411) - In exercise of the powers conferred by sub-section (2) of section 1 of the Maharashtra Education (Cess) (Amendment) Act, 1964 (Maharashtra 36 of 1964) the Government of Maharashtra hereby appoints the 1st day of October 1964, as the date on which the said Act shall come into force.G. N., R. & F. D. No., EDC. 1074/26305-CII, dated 30th January, 1975 (M. G., Part 4-B, page 266) - In exercise of the powers conferred by clause (c) of section 2 of, and paragraph II in Schedule A to, the Maharashtra Education (Cess) Act, 1962 (Maharashtra 27 of 1962), the Government of Maharashtra hereby-
(a)appoints the officers specified in column (1) of the Schedule hereto to exercise the powers and perform the functions of the Collector under the said paragraph II in relation to lands and buildings in the areas, respectively, specified against them in column (2) of the said Schedule; and
(b)specifies the officers, respectively, mentioned against such areas in column (3) of the said Schedule to be the authorities for those areas to which appeals against the decisions given under the said paragraph II by the officers appointed as aforesaid to exercise the powers and perform the functions of the Collector shall lie.