Amendment status not verified — confirm the current text below against the official source.
Rules for assessment.— In the assessment of the said cess on villages alienated as defined in the 3Bombay Land Revenue Code, 1879 (Bom. V of 1879), — (a) if the village has been surveyed and assessed in the manner laid down in the said Code and the rules made thereunder, the cess shall be fixed on the total amount of assessment of the village as fixed under the said Code or the rules made thereunder; (b) if the village has come under summary settlement under the Exemptions from Land Revenue (No. 1) Act, 1863 (Bom. II of 1863), or the Exemptions from Land Revenue (No. 2) Act, 1863 (Bom. VII of 1863), and clause (a) of this section does not apply, the cess shall be fixed on the total annual assessment as settled for the purpose of summary of settlement; and (c) in villages to which neither of clauses (a) or (b) of this section applies, the cess shall be fixed on the old or kamal rate recorded in the books of the Collector; and if no such rate is recorded or if the rate so recorded is objected to by the holder or proprietor of the alienated village, the cess may be fixed or agreed upon by the Collector in agreement with Zilla Parishad which shall pass a special resolution to that effect and such holder or proprietor, or, failing agreement, by a rough survey and assessment to be made by the State Government, the expense of such rough survey being borne half by the Zilla Parishad and half by the holder or proprietor of such village. 4[146. Levy of cess on water-rate.— The State Government or the concerned Irrigation Development Corporation from the date of its establishment, may levy a cess not exceeding twenty paise, on every rupee of water-rate leviable under the provisions of the Maharashtra Irrigation Act, 1976 (Mah. XXXVIII of 1976) or the concerned Irrigation Development Corporation Act, on the basis of assessment of authorized use of water.]