Section 153B in The City of Nagpur Corporation Act, 1948
153B. Levy of Education Cess. - (1) For the purposes of clause (s) of sub-section (1) of section 57, the Corporation may, [* * *] levy within its area, an additional tax on buildings and lands (hereinafter referred to as "the education cess"), of so many per centum not exceeding five of their rateable value, as the Corporation may determine. Such tax may be levied, if the Corporation so determines, on a graduated scald :
Provided that,-(a)all buildings and lands vesting in the Central Government;(b)all other buildings and lands exempted from the general tax under section 116;(c)all buildings and lands of a rateable value below such sum as the Corporation may determine, shall be exempted from the levy of education cess.(2)The Corporation may require the Commissioner to recover the amount of the education cess determined under sub-section (1), by an addition to the general tax levied under this Act. Every addition to the general tax imposed under this sub-section shall be recovered by the Commissioner from each person liable therefor in the same manner as the general tax due from him. The provisions of section 122 shall apply to the education cess as if it were a part of the general tax levied under this Act.
