Section 195E in The Mumbai Municipal Corporation Act, 1888
195E. Levy of education cess.
- [(1) For the purposes of clause (q) of section 61, the Corporation may, [* * *] [This sub-section was substituted for tre original by Bombay 13 of 1958, Section 6(1).], 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 twelve] [These words substituted for the words 'not exceeding five' by Maharashtra 20 of 1995, (w.e.f. 31.8.1995).], or their rateable value, as the [or of so many per centum of their capital value, as the case may be, as the Corporation may determine:] [These words were substituted by Maharashtra 11 of 2009, Section 30(1), dated 13-4-2009 (w.e.f. 1-4-2010).]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 143,(c)all buildings and lands of a rateable value [or the capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 30(2), dated 13-4-2009 (w.e.f. 1-4-2010).] below such sum as the Corporation may determine,shall be exempted from the education cess.](2)[The Corporation may require the Municipal 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.] [This portion was substituted for the original by Bombay 13 of 1958, Section 6(2).] Every addition to the general tax imposed under this sub-section shall be recovered by the Municipal Commissioner from each person liable therefor in the same manner as the general tax due from him. The provisions of sections 147 and 148 shall apply to the education cess as if it were part of the general tax levied under this Act.(3)The amount so recovered shall be credited to the municipal fund constituted under section 111.
