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(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).
<span style="margin-left:15px;"></span>(<i>a</i>) 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.<br> <span style="margin-left:15px;"></span><i>(b)</i> 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 <sup>1</sup>[Maharashtra Education and Employment Guarantee] (Cess) Act, 1962 (Mah. XXVII of 1962).<br>