Section 6C in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
6C. Meaning of lands and buildings used for non-residential purpose.
(1)For the purposes of clause (a) of section 6B, lands or buildings used for a non-residential purpose means lands or buildings used for a non-residential purpose [as defined in Explanation 1 in Schedule A.] [These words were substituted for the word for profit' by Maharashtra 53 of 1976, Section 3.](2)Where any land or building is used partly for a residential purpose and partly for a non-residential purpose, then for the purpose of determining the rate of tax specified in Schedule C [or in sub-clause (ii) of clause (a) of section 6B] [These words were inserted by Maharashtra 26 of 2012, Section 6 (w.e.f. 3-12-2012).], the annual letting value [or as the case may be, the capital value] [These words were inserted by Maharashtra 26 of 2012, Section 6 (w.e.f. 3-12-2012).] of the entire land or building shall be taken into account; but for calculating the actual amount of the tax at the rate aforesaid, the annual letting value [or as the case may be, the capital value] [These words were inserted by Maharashtra 26 of 2012, Section 6 (w.e.f. 3-12-2012).] of the portion of the land or building used or intended to be used for non-residential purpose only shall be taken in to account.(3)Where any question arises as to whether any land or building is used or intended to be used for a residential purpose or non-residential purpose, the question shall be referred for decision to the Collector. The Collector shall, after holding a summary inquiry, record his decision.(4)An appeal may be made against such decision to such authority as the State Government may, by notification in the Official Gazette specify for the whole or any part of the State. The period within which such appeal may be made shall be sixty days from the date of receipt of the decision of the Collector.(5)The decision recorded by the Collector, subject to an appeal to the authority specified as aforesaid, and the order of the authority so specified in appeal shall be final.
