Section 6B in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
6B. Levy and collection of Employment Guarantee Cess.
- Subject to the provisions of this Act, there shall also be levied and collected in addition to the tax and special assessment levied under section 4:-(a)[(i) with effect from the 1st day of April 1975, a further tax on lands and buildings in a municipal area used or intended to be used for a non-residential purpose at the rates specified in Schedule C hereto annexed; [Clause (a) was substituted by Maharashtra 26 of 2012, Section 3, (w.e.f. 3-12-2012).](ii)with effect from the 1st day of April 2010, in case of municipal area of Brihan Mumbai Municipal Corporation constituted under the Mumbai Municipal Corporation Act and in case of other municipality with effect from the date on which the capital value of lands or buildings as basis of levy of property tax is adopted by such municipality, a tax on lands and buildings used or intended to be used for a non-residential purpose at the rates notified by the Collector, upon receipt of proposal by municipality, by notification in the Official Gazette, which may be different for different categories of users of lands or buildings or parts thereof and which shall not be less than 0.005 per cent, and not more than 0.10 per cent, of the capital value of lands or buildings or parts thereof:Provided that, for the period of five years from the date on and from which such tax is levied on capital value, the tax shall not exceed three times the amount of tax leviable in respect thereof in the year immediately preceding such date on and from which such tax is levied on capital value:Provided further that, where the tax levied in respect of any non-residential building or portion thereof were on the basis of annual letting value arrived at considering the leave and licence charges, by whatever name called, then for the purposes of the first proviso it shall be lawful to ascertain such tax leviable during such immediately preceding year, as if such building or portion thereof were self-occupied:Provided also that, after the year from which such tax is levied on capital value, the tax in respect of any taxable land or building shall be revised after every five years and on each such revision, such amount of tax, shall not in any case exceed forty per cent, of the amount of the tax levied and payable in the year immediately preceding the year of the revision;](b)with effect from the 1st day of August 1975, a further special assessment on all agricultural lands in the State on which irrigated crops are raised at the rate of Rs. 25 per hectare - anything contained to the contrary in the Code or any other law or in any agreement, for the time being in force, notwithstanding.
