Section 15(2) in The Maharashtra Municipal Property Tax Board Act, 2011
(2)For the purpose of giving grant to the Board, it shall be lawful for the State Government to levy a cess at such per centum of the rateable value or the capital value of the properties, as the case may be, as may be notified in the Official Gazette, which shall be collected by the Corporations and the Council and remitted to the State Government. The State Government shall every year, pay to the Board, a grant-in-aid approximately equal to the amount collected on account of the cess levied under this section, in such manner as may be prescribed by rules.
