The Maharashtra Education and Employment Guarantee (Cess) Act, 1962.
maharashtra · 1962
- S. 1Short title and extent.
- S. 2Definitions.
- S. 3Education Cess.
- S. 4Levy and Collection of Education Cess.
- S. 5State Education Cess Fund.
- S. 6State Education Cess Fund.
- S. 6AEmployment Guarantee Cess.
- S. 6BLevy and Collection of Employment Guarantee Cess.
- S. 6CMeaning of lands and buildings used for non-residential purpose.
- S. 6DMode of assessing Guarantee Cess in certain cases.
- S. 7Exemption of certain lands and buildings from payment of tax.
- S. 8Primary responsibility for tax on lands and buildings.
- S. 9Authorities competent to collect tax, etc.
- S. 10Penalty for default in payment of tax.
- S. 11Tax to be first charge on lands and buildings on which it is leviable.
- S. 12Recovery of tax from occupier of portion of land or building.
- S. 13Tax paid by person liable to pay under the Act entitled to recover the amount of tax from occupier of land or building, etc.
- S. 14Apportionment of liability for tax when lands or buildings are let and rateable value exceeds amount of rent.
- S. 15Rights and remedies for recovery of sums under section 13 or 14.
- S. 16Remission and refund.
- S. 17Default of municipality in collecting Tax.
- S. 18Exemption from payment of special assessment.
- S. 19Primary responsibility for payment of special assessment.
- S. 20Special assessment list.
- S. 21Remission.
- S. 22Revision.
- S. 22ACertain provisions of Limitation Act to apply to appeals and revision applications.
- S. 23Provision of relevant Code so far as not inconsistent to apply for purposes of this Act.
- S. 24Power of State Government to reduce rate of special assessment.
- S. 25Provision for rounding off.
- S. 26Power to make rules.