Section 9(2) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(2)The collection of the tax (including any penalty) under this Act shall be made-(a)in the Cantonments [* * *] [The words 'of Poona, Kirkee and Kamptee' were deleted by Maharashtra 26 of 1963.] as an arrear of land revenue;(b)in any other municipal area, in the same manner in which the property tax is collected in that area under the relevant municipal law:Provided that, if in any municipal area, the property tax is not levied by the municipality, the tax shall be collected in such manner as may be prescribed.
