Section 145 in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
145. Rules for assessment.
- In the assessment of the said cess on villages alienated as defined in the [Bombay Land Revenue Code, 1897.] [See now, the Maharashtra Land Revenue Code, 1966 (Maharashtra 41 of 1966).](a)if the village has been surveyed and assessed in the manner laid down in the said Code and the rules made thereunder, the cess shall be fixed on the total amount of assessment of the village as fixed under the said Code or the rules made thereunder;(b)if the village has come under summary settlement under the Exemptions from Land Revenue (No. 1) Act, 1863, or the Exemption from Land Revenue (No. 2) Act, 1863, and clause (a) of this section does not apply, the cess shall be fixed on the total annual assessment as settled for the purpose of summary settlement; and(c)in villages to which neither of clauses (a) or (b) of this section applies, the cess shall be fixed on the old or kamal rate recorded in the books of the Collector; and if no such rate is recorded or if the rate so recorded is objected to by the holder or proprietor of the alienated village, the cess may be fixed or agreed upon by the Collector in agreement with Zilla Parishad which shall pass a special resolution to that effect and such holder or proprietor, or, failing agreement, by a rough survey and assessment to be made by the State Government, the expense of such rough survey being borne half by the Zilla Parishad and half by the holder or proprietor of such village.
