Section 18(2) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(2)[ The special assessment shall not be leviable under section 6B in respect of an area nor exceeding 0.4 hectare of land in any holding on which an irrigated crop is raised; and in calculating the special assessment in respect of a holding consisting of land in excess of 0.4 hectare, on which irrigated crops are raised land equal to 0.4 hectare shall always be ignored.Explanation. - For the purposes of sub-section (2), holding in relation to a person means the total land held by such person either as owner or tenant and which is in his actual lawful possession.] [Section 18 was renumbered as sub-section (1) and sub-section (2) was inserted by Maharashtra 17 of 1975, Schedule.]
