Section 150(1) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(1)Subject to the provisions of sub-section (2), the local cess leviable on water-rate under section 146 in respect of lands shall be paid by the State Government [or any Irrigation Development Corporation, from the date of establishment of the concerned irrigation Development Corporation] [These words were inserted by Maharashtra 3 of 2002, Section 6(a).] to the Zilla Parishad within the jurisdiction of which the lands are situated, after deducting such proportion thereof as cost of the collection, as the Government may prescribe by rules.