Section 5(1) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(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;
