G.N.,R & F.D., No. EDC. 1063/24606-C, dated 8th October, 1964 : In exercise of the powers conferred by clause (e) and (f) of sub-section (2) of section 26 of the Maharashtra Education [Cess] Act, 1962] [ Mah.XXVII of 1962] and of all other powers enabling it in this behalf, the Government of Maharashtra hereby makes the following rules, namely :-

1. Short title :- These rules may be called the Maharashtra Education and Employment Guarantee [Cess][Remission of Special Assessment] Rules, 1964.


2. Definitions :- In these rules, unless the context otherwise:-

[(a) "Act" means the Maharashtra Education and Employment Guarantee] [Cess] Act, 1962.]

(b) "Application" means an application to the Assessing Officer under sub-section (1) of section 21:

       (c) "section " means section of the Act.

3. Manner of making Application :- (1) Every application shall -

(a) state the particulars of agricultural land on which the commercial crop [or irrigated crop, as the case may be] is raised:

(b) specify the name of the commercial crop claimed to have been affected:

(c) state the cause of failure of the crop, that is to say, flood, drought, locusts or the like;

(d) state the rate of spcial assessment levied on the agricultural land on which the commercial crop [or irrigated crop, as the case may be] is raised;

(e) state the amount of remission of special assessment claimed ;

(f) specify the name and address of the applicant.

[(2) Every application for remission of special assessment shall be made at least thirty days prior to the normal time of harvesting of the crop.]

(3) The application shall bear the signature or thumb impression of the applicant or of his duly authorised agent, and either be presented to the Assessing Officer in person or be sent to him by registered post.

4. Manner of conducting Inquiry :- On receipt of the application under rule3. the Assessing Officer shall cause inquiries to be made to find out the correctness of the particulars mentioned in the application. He shall, after being satisfied  proceed to determine the out-turn of the crop in the following manner, namely:-

(a) the out-turn of each commercial crop [or irigated crop, as the case may be,] shall be determined in terms of the proportion the actual yield per acre bears to the normal yield per acre, the normal yield per acre of a crop being reckoned at seventy-five per cent :

(b) the out-turn of each commercial crop [or irrigated crop, as the case may be] reported to have beenaffected shall be determined separately for each such crop, and not on the resultant out-turn of all such crops grown by any person: and

(c) the out-turn of each commercial crop [or irrigated crop, as the case may be] raised by the appllicant on lands situate in different villages shall be determined separately for each such village.

Explanation :- For the purpose of this rule :-


(a) "actual yield" means the yield estimated on the basis of actual field inspection and crop cutting experiments:

(b) "normal yield" means the yield calculated on the basis of the yield normally available in the village as ascertained from the village recordsm local enquiries or the like.



5. Remission of Special Assessment :- (1) The rate of remission of special assessment referred to in sub-section (1) of section 21 shall be :-

(a) where the out-turn of the crop does not exceed 25 per cent ... 1[.......] 100 per cent.:

1. Inserted by G.N. of 14.12.1989.

(b) where the out-turn of the crop exceed 25 per cent., in a rupee, but does not exceed 37 per cent., in a rupee 50 per cent. ; and

(c) where the out-turn of the crop exceeds 37 per cent 2[.......] nil.

2. Deleted by G.N. of 15.7.1970.


(2) The remission of special assessment shall be determined separately for each commercial crop 3[or irrigated crop, as the case may be] raised by every person who claims remission of the special assessment.

3. Inserted by G.N. of 14.12.1989


6. Manner of making Appeal to Collector under section 21(2) :- (1) Every appeal to the Collector under sub-section (2) of section 21 shall be in the form of a petition addressed to the Collector and be drawn up in concise 4[and intelligible] language, It shall bear the signature or thumb impression of the appellant or his duly authorised agent.

4. Deleted by G.N. of 15.7.1970.

(2) Every such appeal shall specify the name and address of the appellant and shall clearly set out in brief 5[.....] the grounds on which the appeal is made.

5. Deleted by G.N. of 15.7.1970.

(3) Every such appeal shall either be presented to the Collector in person or be forwarded to him by registered post.

(4) Every such appeal shall be accompanied by the original or a certified copy of the order of the Assessing Officer against which the appeal is made.