Section 151(2) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(2)The cess shall be levied and collected, so far as may be, in the same manner and under the same provisions of law as the land revenue.[* * * * *] [Explanation added by Maharashtra 28 of 1973, Section 2 (1) shall be deemed to have been deleted with effect from 13th July, 1981, by Maharashtra 46 of 1981, Section 2.]
