(1) The State Government may, upon a request received from the Authority by notification in the Official Gazette, levy a cess on building and, lands lq the State Capital Region or any part thereof, at such rate not exceeding ftve per centum, as may be determined by the State Government. of the rateable value of the property.
THEASSA.'vfGAZETTE, EXTRAORDINARY, OCTOBER30, 2017 4711
(2) Such cess may be levied at different rate for different areas and fur different classes of properties.
(3) The cess shall be collected by the locaJ author1ty within whose areas the properties are situated as If the cess were a property tax levied by it under the law govemlng that local authority and sh.all first be credited to the Consolidated Fund of the State, after deducting such portion thereof as may be prescribed as collection charges.
(4) The State Government shaJl after the appropriation made by the State Legislature by law in this behalf pay to the Authority, from time to time, from out of the proceeds of the cess sums equivalent to the net amount of the cess credited to the Consolidated. Pund of the State for being utilized by the Authority for the purposes of this Act.
(5) NotwithstandJng anything contained In the Assam Urban Areas Rent Control Act, 1972 [Assam Act No. XVTI of 1972) a landlord shall not. ln respect of any premises situated ln the Metropolitan Region. be entitled to make any lncrt?a.Se In the rent of the said premises on account of the payment by him of the cess levied under this section.
"-anM.
'No.XVII or 1972