Amendment status not verified — confirm the current text below against the official source.
Guj. Ord. 2 of 1978. Bom. LXVII of 1948. Bom. XCIX of 1958. Manner of levying cess described in section 126 C. Collection and credit of local cess on land revenue and water rates Suspension and remission of local cess. Validation of levy, assessment and collection of cess on land revenue and water-rate in Cities. Guj.1of 1979. 1949 : Bom. LIX ] Gujarat Provincial Municipal Corporations Act, 1949 67 Provided that nothing in this section shall render any person liable to be convicted of an offence in respect of an act committed by him before the date of the coming into force of the said Act if such act was not an offence under this Act before the said date: Provided further that the amount of cess on land revenue and water-rate levied, assessed and collected or purporting to have been levied, assessed and collected after the repeal of the Bombay Local Boards Act, 1923 and before the date of the coming into force of the Ordinance and validated under this section, and the amount of such cess recovered under this section after the commencement of the Ordinance shall be paid by the State Government to the Corporation, within the jurisdiction of which the lands, in respect of which the cess was collected or is recovered are situated, after deducting such portion thereof as the cost of collection as the State Government may determine.] CHAPTER XI. Municipal Taxation.