Section 155 in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
155. Zilla Parishads [or Panchayat Samiti's] [These words were inserted by Maharashtra 35 of 1963, Section 60(3).] power to propose increase in rate of cess.
(1)A Zilla Parishad to which the cess on land revenue is payable may pass a resolution at a special meeting called for the purpose, to the effect that in the whole of the District [or in a Block or Blocks as is or are specified in the resolution] [These words were inserted by Maharashtra 1 of 1993, Section 8(1).], the rate of such cess leviable therein may be increased by the [concerned Divisional Commissioner] [These words were substituted for the words 'State Government' by Maharashtra 29 of 2003, Section 6(a).] and forward that resolution to the [concerned Divisional Commissioner] [These words were substituted for the words 'State Government' by Maharashtra 29 of 2003, Section 6(a).] for its consideration.(2)[] [Sub-section (2) to (6) were substituted for the original sub-sections (2) and (3) by Maharashtra 35 of 1963, section 60(2).] A Panchayat Samiti may, at a special meeting called for the purpose, pass a resolution to the effect that in the whole of the Block, the rate of cess on land revenue leviable in respect of lands situated therein may be increased to the extent specified in the resolution; so however that such increase does not exceed the limit specified in section 144, 151 or as the case may be, 152 and forward that resolution to the Zilla Parishad for its consideration; and Zilla Parishad shall, within three months of the date of its receipt, forward the resolution with its views thereon to the [concerned Divisional Commissioner.] [These words were substituted for the words 'State Government' by Maharashtra 29 2003, Section 6(b).](3)The resolution under sub-section (1) or (2) shall state the reasons for which such increase has been proposed, and the special purpose for which the proceeds of the increase in the rate are to be utilised, and the period for which the increase in the rate shall continue.(3A)[ The approval to utilise the cess collected, on works and development schemes in respect of the subjects of activities enumerated in the First and Second Schedules shall be given by the concerned Divisional Commissioner and the approval to utilize the cess collected, on works and development schemes other than those enumerated in the First and Second Schedules, shall be given by the State Government] [Sub-section (3A) was inserted by Maharashtra 29 2003, Section 6(c).].(4)On receipt of the resolution forwarded under sub-section (1) or the resolution and the views of the Zilla Parishad forwarded under sub-section (2) the [concerned Divisional Commissioner may, notwithstanding anything contained in the relevant Code, by district local publicity media] [These words were substituted for the words 'State Government' may, notwithstanding anything' contained in the relevant Code, by notification in the Official Gazette, by Maharashtra 29 2003, Section 6(d).], determine the increase in the rate of cess on land revenue in respect of lands situated in the District or Block, as the case may be; so however, that the rate does not exceed [seven hundred paise] [These words were substituted for the words 'two hundred paise' by Maharashtra 1 of 1993, Section 8(2).] on every rupee and specify the date on which the increase in the rate shall take effect and the period [* * * *] [The brackets and words '(not exceeding ten yeas)' were deleted by Maharashtra 28 of 1973, Section 3.] during which it shall continue:[Provided that, every person in a District or a Block who is liable to pay land revenue of an amount not exceeding five rupees, shall be exempted from payment of such increased cess] [This proviso was substituted for the original by Maharashtra 1 of 1993, Section 8(3).].(5)The increase in the rate, if any, [determined by the concerned Divisional Commissioner] [These words were substituted for the words 'determined by the State Government' by Maharashtra 29 of 2003, section 6(e)(i).] under sub-section (4) shall be levied and collected under the provisions of the relevant Code and [paid by the Collector to the Zilla Parishad] [These words were substituted for the words 'paid by the State Government', by Maharashtra 29 of 2003, section 6(e)(ii).] in the manner provided in sub-section (6) after deducting such proportion thereof, as cost of collection as the State Government may specify in the order made in this behalf.(6)[ Where any increase in the rate is collected in pursuance of the resolution referred to in sub-section (1), forty per cent thereof shall be paid to the Zilla Parishad and the remaining sixty per cent shall be paid as grant to all the Panchayat Samitis in the District; and where any such increase in the rate is collected in pursuance of the resolution under sub section (2), forty per cent thereof shall be paid to the Zilla Parishad and the remaining sixty per cent shall be paid to the concerned Panchayat Samiti, for being utilised for the purpose specified in the respective resolution.] [Sub-section (6) was substituted by Maharashtra 1 of 1993, Section 8(4).]
