Maharashtra Education and  Employment Guarantee (Cess) Act, 1962.

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Act ID:	196227
Act Number:	27
Enactment Date:	1962-08-13
Act Year:	1962
Short Title:	The Maharashtra Education and Employment Guarantee (Cess) Act, 1962.
Ministry:	Ministry of Govt of Maharashtra
Department:	Revenue & Forest Department
Type:	STATE
Location:	Maharashtra


Schedule 1. SCHEDULE A Order Appendix Forms
Schedule 2. SCHEDULE B Order Appendix Forms
Schedule 3. SCHEDULE C Order Appendix Forms

Title	Files

Title	Files

Title	Files

Show all section The Maharashtra Education and Employment Guarantee (Cess) Act, 1962.

CHAPTER I

PRELIMINARY

CHAPTER II

EDUCATION CESS AND STATE EDUCATION CESS FUND

CHAPTER II-A

EMPLOYMENT GUARANTEE CESS

CHAPTER III

PROVISIONS RELATING TO COLLECTION OF TAX ON LANDS AND BUILDINGS

CHAPTER IV

PROVISIONS RELATING TO SPECIAL ASSESSMENT

CHAPTER V

MISCELLANEOUS


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.


Schedule 1. SCHEDULE A Order Appendix Forms
Schedule 2. SCHEDULE B Order Appendix Forms
Schedule 3. SCHEDULE C Order Appendix Forms

Schedule 1. SCHEDULE A

Schedule 2. SCHEDULE B

Schedule 3. SCHEDULE C