Amendment status not verified — confirm the current text below against the official source.
Manner of levying cess described in section 144.— The cess described in section 144 shall be levied, so far as may be, in the same manner, and under the same provisions of law, as the land revenue: Provided that, in the case of any land in the possession of a tenant, if such tenant is liable to pay cess in respect of such land under the provisions of the 5Bombay Tenancy and Agricultural Lands Act, 1948 (Bom. LXVII of 1948) such tenant shall be primarily liable for the payment of cess in respect of such land. 6[148. Manner of levying cess described in section 146.— The cess described in section 146 shall be levied, so far as may be, in the same manner, and under the same provisions of law, as water-rates payable to the State Government or the concerned Irrigation Development Corporation under the Maharashtra Irrigation Act, 1976 (Mah. XXXVIII of 1976) or the concerned Irrigation Development Corporation Act.]