Section 42(1) in The Gurugram Metropolitan Development Authority Act, 2017
(1)The State Government may, on the recommendation of the Authority by notification, levy a cess on property, lands and buildings in the notified area or any part thereof, at such rate, as may be determined, from time to time:Provided that the cess shall be levied only for the purpose of payment of interest and repayment of loans, bonds or debentures borrowed, by the Authority from sources other than the State Government, specifically for the purposes of implementation of the infrastructure development plan or the plan for sustainable management of the urban environment and for no other purpose:Provided further that if any surplus on account of the cess remains after payment of such sums as are permissible under the first proviso, then such surplus shall be returned or adjusted, as the case may be , in such manner, as may be specified by regulations.
