Section 155(4) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(4)On receipt of the resolution forwarded under sub-section (1) or the resolution and the views of the Zilla Parishad forwarded under sub-section (2) the [concerned Divisional Commissioner may, notwithstanding anything contained in the relevant Code, by district local publicity media] [These words were substituted for the words 'State Government' may, notwithstanding anything' contained in the relevant Code, by notification in the Official Gazette, by Maharashtra 29 2003, Section 6(d).], determine the increase in the rate of cess on land revenue in respect of lands situated in the District or Block, as the case may be; so however, that the rate does not exceed [seven hundred paise] [These words were substituted for the words 'two hundred paise' by Maharashtra 1 of 1993, Section 8(2).] on every rupee and specify the date on which the increase in the rate shall take effect and the period [* * * *] [The brackets and words '(not exceeding ten yeas)' were deleted by Maharashtra 28 of 1973, Section 3.] during which it shall continue:[Provided that, every person in a District or a Block who is liable to pay land revenue of an amount not exceeding five rupees, shall be exempted from payment of such increased cess] [This proviso was substituted for the original by Maharashtra 1 of 1993, Section 8(3).].