Section 166(1)(b) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(b)not being payable on account of a toll, is claimable as an amount or instalment on account of any tax [(not being a tax referred to in section 163)] [The brackets, words and figures were inserted by Maharashtra 35 of 1963, Section 61.], or fee, which is imposed in the District,