Section 31(1) in The Maharashtra Metropolitan Region Development Authority Act, 2016
(1)The State Government may, upon a request received from the Metropolitan Authority by notification in the Official Gazette, levy cess on lands and buildings in the Metropolitan Region or any part thereof, at such rate not exceeding five per centum, as may be determined by the State Government, of the ratable value of the property :Provided that, any land or building vested in or under the control or possession of the Central Government, the State Government or of any local authority shall be exempted from the payment of the cess.
