Amendment status not verified — confirm the current text below against the official source.
Publication of sanctioned rules with notice.— All rules sanctioned under section 159 shall be published by the Zilla Parishad in the District for which they are made, and the tax as described in the rules so published shall, from the date specified in the notice under that section (such date not being less than one month from the publication of such notice), be imposed accordingly: Provided that,— (a) a tax leviable by the year— 110 The Maharashtra Zilla Parishads and Panchayat [1962 : Mah. V Samitis Act, 1961 (i) shall not come into force except on one of the following dates, that is to say, the first day of April, the first day of July, the first day of October or the first day of January, in any year, and (ii) if it comes into force on any day other than the first day of April, it shall be leviable by the quarter till the first day of April then next ensuing; (b) on or before the day on which a notice is issued, the Zilla Parishad shall publish such further detailed rules as may be required, prescribing the mode of levying and recovering the tax therein specified, and the dates on which the tax or the instalments (if any), thereof, shall be payable; and (c) if the levy of a tax, or of a special portion of a tax, has been sanctioned for a fixed period only, the levy shall cease at the conclusion of that period, except as regards any unpaid arrears which have become due during the period. 1[163. Compulsory general and special water taxes imposed by Zilla Parishad to be collected by panchayats.— Where a Zilla Parishad imposes a general water tax or a special water tax or both under sub-section (2) of section 157, then notwithstanding anything contained in this Act or any other law for the time being in force, in any area within the limits of a panchayat, such taxes shall be collected by the panchayat concerned from those persons who are liable to pay the taxes under sub-section (2) of section 157 and the rules made thereunder, in accordance with the provisions of sections 129 and 130 of the 2Bombay Village Panchayats Act, 1958 (Bom. III of 1959), as if they were taxes imposed by the panchayat under the provisions of that Act, and the proceeds thereof, after deducting such percentage as may be prescribed of the gross collection as collection charges, shall be paid by the panchayat every year to the Zilla Parishad, at such time and in such manner as the Zilla Parishad may specify.