Section 145(b) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(b)if the village has come under summary settlement under the Exemptions from Land Revenue (No. 1) Act, 1863, or the Exemption from Land Revenue (No. 2) Act, 1863, and clause (a) of this section does not apply, the cess shall be fixed on the total annual assessment as settled for the purpose of summary settlement; and
