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Section 5
The Maharashtra increase of Land Revenue and Special Assessment Act, 1974Maharashtra

Section 5. Responsibility for payment of increase of land revenue and special assessment

(a) The increase of land revenue under section 3 shall be levied and collected from the persons who are liable to the payment of the ordinary land revenue under the Code.

(b) The increase of special assessment under section 4 shall be levied and collected from the persons who are liable to the payment of the special assessment under the 1[Maharashtra Education and Employment Guarantee] (Cess) Act, 1962 (Mah. XXVII of 1962).

1Superscript markers show text inserted or substituted by a later amendment. The Act carries the markers without the footnotes they refer to, so they are shown without a target.