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The Maharashtra Education and Employment Guarantee (Cess) Act, 1962.

Maharashtra
Act number
27 of 1962
Ministry
Govt of Maharashtra
Department
Revenue & Forest Department
Enacted
13 Aug 1962

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

31 sections

  1. Section 1Short title and extent.
  2. Section 2Definitions.
  3. Section 3Education Cess.
  4. Section 4Levy and Collection of Education Cess.
  5. Section 5State Education Cess Fund.
  6. Section 6State Education Cess Fund.
  7. Section 6AEmployment Guarantee Cess.
  8. Section 6BLevy and Collection of Employment Guarantee Cess.
  9. Section 6CMeaning of lands and buildings used for non-residential purpose.
  10. Section 6DMode of assessing Guarantee Cess in certain cases.
  11. Section 7Exemption of certain lands and buildings from payment of tax.
  12. Section 8Primary responsibility for tax on lands and buildings.
  13. Section 9Authorities competent to collect tax, etc.
  14. Section 10Penalty for default in payment of tax.
  15. Section 11Tax to be first charge on lands and buildings on which it is leviable.
  16. Section 12Recovery of tax from occupier of portion of land or building.
  17. Section 13Tax paid by person liable to pay under the Act entitled to recover the amount of tax from occupier of land or building, etc.
  18. Section 14Apportionment of liability for tax when lands or buildings are let and rateable value exceeds amount of rent.
  19. Section 15Rights and remedies for recovery of sums under section 13 or 14.
  20. Section 16Remission and refund.
  21. Section 17Default of municipality in collecting Tax.
  22. Section 18Exemption from payment of special assessment.
  23. Section 19Primary responsibility for payment of special assessment.
  24. Section 20Special assessment list.
  25. Section 21Remission.
  26. Section 22Revision.
  27. Section 22ACertain provisions of Limitation Act to apply to appeals and revision applications.
  28. Section 23Provision of relevant Code so far as not inconsistent to apply for purposes of this Act.
  29. Section 24Power of State Government to reduce rate of special assessment.
  30. Section 25Provision for rounding off.
  31. Section 26Power to make rules.