The Maharashtra Education and Employment Guarantee (Cess) Act, 1962.
Section 6D. Mode of assessing 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 of all such lands and buildings.]
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