Section 4 in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
4. Levy and collection of education cess.
- Subject to the provisions of this Act, there shall be levied, and collected:-(a)[ (i) with effect from the 1st day of April 1974, a tax on lands and buildings in a municipal area at the rates specified in Schedule A hereto annexed; [Clause (a) was substituted by Maharashtra 26 of 2012, Section 5, (w.e.f. 3-12-2012).](ii)with effect from the 1st day of April 2010, in case of municipal area of Brihan Mumbai Municipal Corporation constituted under the Mumbai Municipal Corporation Act and in case of other municipality with effect from the date on which the capital value of lands or buildings as basis of levy of property tax is adopted by such municipality, a tax on lands and buildings at the rates notified by the Collector, upon receipt of proposal by municipality, by notification in the Official Gazette, which may be different for different categories of users of lands or buildings or parts thereof and which shall not be less than 0.01 per cent, and not more than 0.3 per cent, of the capital value of lands or buildings or parts thereof:Provided that, for the period of five years from the date on and from which such tax is levied on capital value, the tax shall not exceed,-(I)respect of land or building used for residential purposes, two times, and(II)in respect of land or building used for non-residential purposes, three times, the amount of tax leviable in respect thereof in the year immediately preceding such date on and from which such tax is levied on capital value:Provided further that, where the taxes levied in respect of any residential or non-residential building or portion thereof were on the basis of annual letting value arrived at considering the leave and licence charges, by whatever name called, then for the purposes of the first proviso it shall be lawful to ascertain such tax leviable during such immediately preceding year, as if such building or portion thereof were self-occupied:Provided also that, for the period of five years commencing from such year from which such tax is levied on capital value, the amount of tax leviable in respect of a residential building or residential tenement, having carpet area of 46.45 sq. metre (500 sq. feet) or less, shall not exceed the amount of tax levied and payable in the year immediately preceding the year from which such tax is levied on capital value:Provided also that, after the year from which such tax is levied on capital value, the tax in respect of any taxable land or building shall be revised after every five years and on each such revision, such amount of tax, shall not in any case exceed forty per cent, of the amount of the tax levied and payable in the year immediately preceding the year of the revision;](b)with effect from the revenue year (commencing on the 1st day of August [1976] [These figures were substituted for the figures '1974' by Maharashtra 53 of 1976, Section 2.] or on such other date as the State Government may, in relation to any area in the State, by notification in the Official Gazette appoint in this behalf), in addition to any land revenue payable on such land, a special assessment on all agricultural lands in the State on which commercial crop:, are raised, at the rates specified in [Schedule B] [This is substituted for the words 'the Schedule' by Maharashtra 17 of 1974, Section 3(l)(b)(ii).] hereto annexed - anything contained to the contrary in the relevant Code or any other law or in any agreement, for the time being in force, notwithstanding.
