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The Maharashtra increase of Land Revenue and Special Assessment Act, 1974

Section 5. Responsibility for payment of increase of land revenue and special assessment.

(a) The increase of land revenue under section 3 shall be levied and collected from the persons who are liable to the payment of the ordinary land revenue under the Code. (b) The increase of special assessment under section 4 shall be levied and collected from the persons who are liable to the payment of the special assessment under the 1[Maharashtra Education and Employment Guarantee] (Cess) Act, 1962 (Mah. XXVII of 1962).

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