Section 152(1) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(1)In the Hyderabad area of the State of Maharashtra, the State Government shall, subject to the provisions of sub-section (2), [levy a local cess within a District] [These words were substituted for the words 'levy a local cess' by Maharashtra 15 of 1974, Section 7(1).]of, [two hundred paise] [These words were substituted for the words 'twenty paise' by Maharashtra 1 of 1993, Section 7(1).] 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 7(2).] as may be determined [by the concerned Divisional Commissioner] [These words were substituted for the words 'by the State Government' by Maharashtra 29 of 2003, Section 4.] under section 155 on every rupee of land revenue payable to the State Government:Provided that, in Ijara villages, local cess shall be levied on the Qual amount during the period of the Ijara and on the annual land revenue demand after the expiry of that period :Provided further that, on any inam land, the local cess shall be levied on the full land revenue assessment of such land.
