Section 82(7) in Maharashtra Housing and Area Development Act, 1976
(7)Whether the Municipal Commissioner has under section 175 of the Corporation Act refunded two-thirds of the amount of general tax paid in respect of any property or part thereof for any period, the Municipal Commissioner shall, under intimation to the Board, also refund two-thirds of the amount of cess if paid in respect of that property or part thereof for the same period and if the cess is not paid reduce the demand for cess to one-third of the amount of cess payable for that, period.
