Section 151(1) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(1)In the Vidarbha area of the State of Maharashtra, every malik-makbuze, raiyat-malik and occupant and every raiyat, tenant other than a sub-tenant and lessee from the State Government shall be liable in respect of the land held by him in the District to pay a cess for the purposes of this Act at the rate of [two hundred paise] [These words were substituted for the words 'twenty paise' by Maharashtra 1 of 1993, Section 6(1).] or, at such increased rate not exceeding [seven hundred paise] [These words were substituted for the words 'two hundred paise', by Maharashtra 1 of 1993, Section 6(2).] as may be determined [by the concerned Divisional Commissioner] [These words were substituted for the words 'by the State Government' by Maharashtra 29 of 2003, Section 3.] under section 155 on every rupee of the land revenue or rent assessed or fixed on such land or the lease-money payable in respect thereof, whether or not such land revenue or rent or lease-money or any portion thereof has been released, compounded for or redeemed.
