Section 18(1A) in The Maharashtra (Urban Areas) Protection and Preservation of Trees Act, 1975
(1A)[ Where under the relevant Act, an urban local authority is levying a property tax on buildings and lands on the Capital value thereof, the Tree Cess leviable under sub-section (1) shall be levied at such rate, not exceeding 0.5 per cent, of the capital value of such building and lands, as the State Government may, by notification in the Official Gazette, specify:Provided that, the Tree Cess so levied under this section shall not exceed,-(i)in respect of buildings used for residential premises, two times, and(ii)in respect of buildings used for non-residential premises, three times,the amount of Tree Cess leviable in respect thereof in the year immediately preceding such date of adoption of capital value as the basis for assessment of property tax:Provided further that, for the period of five years commencing from the levy of capital value as the basis of assessment of property tax, the Tree Cess leviable in respect of residential building or tenements having carpet area of 46.45 sq. meter (500 sq. feet) or less, shall not exceed the amount of Tree Cess levied and payable in the year immediately preceding the year of such adoption of capital value as the basis.Explanation. - For the purposes of this section, after the Urban local authority adopts the capital value as the basis for levy of property tax, the Tree Cess, in respect of any taxable building shall be revised after every five years and on each such revision, such amount of Tree Cess, shall not in any case exceed the forty per cent of the amount of the Tree Cess levied and payable m the year immediately preceding the year of the revision. [Sub-section (1A) was inserted by Maharashtra 10 of 2010, section 114(1).]
