Section 6D in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
6D. Mode of assessing Employment Guarantee Cess in certain cases.
- Subject to the provisions of this Act, where more than one land or building used or intended to be used for a non-residential purpose in a municipal area is owned by the same person, the tax on lands and buildings shall be assessed on the annual letting value [or as the case may be, the capital value] [These words were inserted by Maharashtra 26 of 2012, Section 7 (w.e.f. 3-12-2012).] of all such lands and buildings.
