Section 18   [ View Judgements ]


(1) Where under the relevant law, an urban local authority is levying a property tax on buildings and lands, it shall be lawful for such authority, notwithstanding anything contained in the relevant law, upon a request by the Tree Authority, to levy, for the purposes of this Act, an additional tax to be called “the Tree Cess” on the buildings and lands, at such rate not exceeding one per cent of the rateable value of the property as the said authority may determine.

(2) The procedure for levy and collection of the property tax prescribed under the relevant Act shall mutatis mutandis apply to the levy and collection of the cess imposed under sub-section (1).

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