Section 151 in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
151. Levy of [* * *] [The words 'twenty naye paise' were deleted by Maharashtra 1 of 1993, Section 6(3).] cess on every rupee of land revenue in Vidarbha area.
(1)In the Vidarbha area of the State of Maharashtra, every malik-makbuze, raiyat-malik and occupant and every raiyat, tenant other than a sub-tenant and lessee from the State Government shall be liable in respect of the land held by him in the District to pay a cess for the purposes of this Act at the rate of [two hundred paise] [These words were substituted for the words 'twenty paise' by Maharashtra 1 of 1993, Section 6(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 6(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 3.] under section 155 on every rupee of the land revenue or rent assessed or fixed on such land or the lease-money payable in respect thereof, whether or not such land revenue or rent or lease-money or any portion thereof has been released, compounded for or redeemed.(2)The cess shall be levied and collected, so far as may be, in the same manner and under the same provisions of law as the land revenue.[* * * * *] [Explanation added by Maharashtra 28 of 1973, Section 2 (1) shall be deemed to have been deleted with effect from 13th July, 1981, by Maharashtra 46 of 1981, Section 2.]
