23. Provisions of 1[Code] so far as not inconsistent to apply for purposes of this Act.- The provisions of the 2[Code], shall save in so far as they are inconsistent with anything herein contained, apply for the purposes of the recovery of the special assessment leviable under this Act from the persons specified in the special assessment list, as though the special assessment were land revenue payable under the 3[Code]. 4[For the more efficient recovery of the special assessment, 5[(other than special assessment leviable under section 6B)] the village panchayats shall assist the revenue officers and ten per cent of the net proceeds of the recovery of the special assessment made in their respective jurisdiction, may be made over to the panchayats.]
Source footnotes
1 This word was substituted for the word "relevant Code" by Mah. 17 of 1975, Sch.2 This word was substituted for the word "relevant Code" by Mah. 17 of 1975, Sch.
3 This word was substituted for the word "relevant Code" by Mah. 17 of 1975, Sch.
4 This was added by Mah. 17 of 1974, s.8.
5 These brackets, words, figure and letter were inserted by Mah, 17 of 1975, Sch.
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More sections of this act
Section 1 · Short title and extent.Section 2 · Definitions.Section 3 · Education Cess.Section 4 · Levy and Collection of Education Cess.Section 5 · State Education Cess Fund.Section 6 · State Education Cess Fund.Section 6A · Employment Guarantee Cess.Section 6B · Levy and Collection of Employment Guarantee Cess.India Code, Government of India. Text fetched 18 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.