Section 127(1) in The Maharashtra Village Panchayats Act, 1959
(1)The State Government shall levy a cess at the rate of [one hundred paise] [These words were substituted for the portion beginning with the words 'twenty naye paise' and ending with the words 'by the State Government under this section', by Maharashtra 10 of 1962, Section 4(1)3] on every rupee of every sum payable to the State Government as ordinary land revenue in the area within the jurisdiction of a panchayat and thereupon, the State Government shall (in addition to any cess) leviable under the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961) levy and collect such cess in such area.][* * * * ] [Sub-sections (2), (3) and (4) were deleted by Maharashtra 10 of 1992, Section 4(2).]
