Section 127(5) in The Maharashtra Village Panchayats Act, 1959
(5)For the purpose of levying and collecting the cess referred to in subsection (1), in the Bombay area the provisions of section 144 (including the Fourth Schedule), 145, [147] [This figure was substituded for the figure '148' by Maharashtra 36 of 1965, Section 49(2).] and 149, in the Vidarbha area, the provisions of section 151, and in the Hyderabad area, the provisions of section 152 of the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961, shall apply thereto as they apply to the levy of cess leviable under section 144, section 151, or as the case may be, section 152 of that Act.
