(1) The State Government may, upon a request received from the Metropolitan Authority by notification in the Official Gazette, levy cess on lands and buildings in the Metropolitan Region or any part thereof, at such rate not exceeding give per centum, as may be determined by the State Government, of the rateable value of the property : Provided that, any land or building vested in or under the control or possession of the Central Government, the State Government or of any local authority shall be exempted form payment of the cess. (2) Such cess may be levied at different rates for different areas and for different classes of properties. (3) The cess shall be collected by the local authority within whose areas the properties are situated as if the cess were a property tax levied by it under the law governing that local authority and shall 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 shall after the appropriation made by the State Legislature by law in this behalf pay to the Authority, from time to time, from the proceeds of the cess sums equivalent to the net amount of the cess credited to the Consolidated Fund of the State for being utilised by the Authority for the purposes of this Act. (5) Landlord shall, in respect of any premises situated in the Metropolitan Region, be entitled to make any increase in the rent of the premises on account of the payment by him of the cess levied under this section. Explanation.- For the purpose of this section, "rent" means the rent specified in the Maharashtra Rent Control Act, 1999 (Mah. XVIII of 2000).
<span style="margin-left:15px;"></span>(<i>1</i>) The State Government may, upon a request received from the Metropolitan Authority by notification in the <i>Official Gazette, </i> levy cess on lands and buildings in the Metropolitan Region or any part thereof, at such rate not exceeding give per centum, as may be determined by the State Government, of the rateable value of the property :<br> <span style="margin-left:15px;"></span>Provided that, any land or building vested in or under the control or possession of the Central Government, the State Government or of any local authority shall be exempted form payment of the cess. <br> <span style="margin-left:15px;"></span>(<i>2</i>) Such cess may be levied at different rates for different areas and for different classes of properties. <br> <span style="margin-left:15px;"></span>(<i>3</i>) The cess shall be collected by the local authority within whose areas the properties are situated as if the cess were a property tax levied by it under the law governing that local authority and shall first be credited to the Consolidated Fund of the State, after deducting such portion thereof as may be prescribed as collection charges. <br> <span style="margin-left:15px;"></span>(<i>4</i>) The State Government shall after the appropriation made by the State Legislature by law in this behalf pay to the Authority, from time to time, from the proceeds of the cess sums equivalent to the net amount of the cess credited to the Consolidated Fund of the State for being utilised by the Authority for the purposes of this Act. <br> <span style="margin-left:15px;"></span>(<i>5</i>) Landlord shall, in respect of any premises situated in the Metropolitan Region, be entitled to make any increase in the rent of the premises on account of the payment by him of the cess levied under this section. <br> <span style="margin-left:15px;"></span><i>Explanation</i>.- For the purpose of this section, "rent" means the rent specified in the Maharashtra Rent Control Act, 1999 (Mah. XVIII of 2000). <br>