The Maharashtra Education and Employment Guarantee (Cess) Act, 1962.
State Act of Maharashtra · Act 27 of 196231 provisions
The enactment
| Type | Act |
|---|---|
| Citation | Act 27 of 1962 |
| Year | 1962 |
| Jurisdiction | State of Maharashtra |
| Ministry | Govt of Maharashtra |
| Status | In force as published by the source |
| Provisions published | 31 |
| Subjects | taxation, education |
Full text, provision by provision
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- Section 1 Short title and extent.
- Section 2 Definitions.
- Section 3 Education Cess.
- Section 4 Levy and Collection of Education Cess.
- Section 5 State Education Cess Fund.
- Section 6 State Education Cess Fund.
- Section 6A Employment Guarantee Cess.
- Section 6B Levy and Collection of Employment Guarantee Cess.
- Section 6C Meaning of lands and buildings used for non-residential purpose.
- Section 6D Mode of assessing Guarantee Cess in certain cases.
- Section 7 Exemption of certain lands and buildings from payment of tax.
- Section 8 Primary responsibility for tax on lands and buildings.
- Section 9 Authorities competent to collect tax, etc.
- Section 10 Penalty for default in payment of tax.
- Section 11 Tax to be first charge on lands and buildings on which it is leviable.
- Section 12 Recovery of tax from occupier of portion of land or building.
- Section 13 Tax paid by person liable to pay under the Act entitled to recover the amount of tax from occupier of land or building, etc.
- Section 14 Apportionment of liability for tax when lands or buildings are let and rateable value exceeds amount of rent.
- Section 15 Rights and remedies for recovery of sums under section 13 or 14.
- Section 16 Remission and refund.
- Section 17 Default of municipality in collecting Tax.
- Section 18 Exemption from payment of special assessment.
- Section 19 Primary responsibility for payment of special assessment.
- Section 20 Special assessment list.
- Section 21 Remission.
- Section 22 Revision.
- Section 22A Certain provisions of Limitation Act to apply to appeals and revision applications.
- Section 23 Provision of relevant Code so far as not inconsistent to apply for purposes of this Act.
- Section 24 Power of State Government to reduce rate of special assessment.
- Section 25 Provision for rounding off.
- Section 26 Power to make rules.
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