Section 159(1)(c) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(c)in such resolution and in such rules, specify-(i)the class or classes of persons or of property, or of both, which the Zilla Parishad desires to make liable, and any exemptions which it desires to give (including the circumstances or principles on which exemption can be given);(ii)the amount for which, or the rate at which, it is desired to make such classes liable; and(iii)all other matters which the State Government may require to be so specified.