Section 20(1) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(1)As soon as possible after the commencement of this Act and on the commencement of each subsequent revenue year, the Assessing Officer shall, subject to the general or special orders of the State Government, cause a list (hereinafter referred to as the "Special assessment list") to be prepared containing the names of persons in every village within his jurisdiction who are primarily liable under section 19 for the payment of special assessment, the acreage of land held by such person and the commercial crops [, or as the case may be, the irrigated crops] [These words were inserted by Maharashtra 17 of 1975, Schedule.] raised thereon, the special assessment leviable on the land on which such crops are raised, and such other particulars as may be prescribed.
