Section 18 in The Maharashtra (Urban Areas) Protection and Preservation of Trees Act, 1975
18. Levy and collection of Tree cess.
(1)Where under the relevant law, an urban local authority is levying a property tax on buildings and lands, it shall be lawful for such authority, notwithstanding anything contained in the relevant law, upon a request by the Tree Authority, to levy, for the purposes of this Act, an additional tax to be called 'the Tree Cess' on the buildings and lands, at such rate not exceeding one per cent, of the rateable value of the property as the said authority may determine.(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).](1B)[ No Tree Cess under sub-section (1) or (1A) shall be leviable in respect of the buildings and lands or parts thereof vesting in, or in the occupation of, any consul de carriers, whether called as a consul general, consul, vice-consul, consular agent, proconsul or by any other name of a foreign State recognised as such by the Government of India, or of any members (not being citizens of India) of staff of such officials, and such buildings and lands or parts thereof which are used or intended to be used for any purpose other than for the purpose of profit.(1C)In respect of the buildings and lands which are liable to be assessed for the first time on or after the 1st April, 2010, it shall be lawful for the urban local authority to issue a provisional bill for the payment of Tree Cess, until the final capital value of such buildings and lands are assessed as per the rateable value worked out on the basis of the prescribed letting rates by the urban local authority, in respect of the official year 2009-2010. On the determination of capital value thereof, the amount of such cess shall be determined under sub-section (1A) and accordingly it shall be lawful for the authority to issue the final bill in respect of the years for which the capital value is determined.] [Sub-sections (1B) and (1C) were inserted by Maharashtra 6 of 2012, section 11(a), (w.e.f. 1-4-1988).](2)The procedure for levy and collection of the property tax prescribed under the relevant Act shall mutatis mutendis apply to the levy and collection of the cess imposed under [sub-section (1), (1A) or (1C) as the case may be] [These words, brackets, figure and letter were substituted for the word, brackets and figure 'sub-section (1) or, as the case may be, under sub-section (1A)' by Maharashtra 6 of 2012, section 11(b), (w.e.f. 12-3-2012).].
