Section 5 in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
5. Mode of assessing education cess in certain cases.
- Subject to the provisions of this Act,-(1)where more than one land or building in a municipal area is owned by the same person, the tax on lands and building shall be assessed on the annual letting value [or as the case may be, the capital value] [These words were inserted by Maharashtra 26 of 2012, Section 6(i), (w.e.f. 3-12-2012).] of all such lands and buildings;(2)(a)where two or more commercial crops, or where any commercial crop and any other crop, are raised mixed on the same land, the actual area under each commercial crop shall be determined, in accordance with the general or special orders of the State Government, and the special assessment shall be levied under section 4 on the area under each commercial crop so determined;(b)where two or more commercial crops, not being of the same variety, are raised on the same land in succession or otherwise, in the same revenue year, the special assessment shall be levied on such land under section 4 in respect of each variety so raised.
