Section 5: Date on which development tax falls due and is payable and shall be credited to Zila Panchayat Raj Nidhi
The Chhattisgarh Janpad Panchayat (Imposition Of Development Tax On Agriculture Land) Rules, 1999.State Rules of Chhattisgarh · 1994
(1) The developme'nt tax falls due on the 1st day of the revenue year and shall be payable at the time when the land revenue falls d'..le.
(2)The development tax shall be credited into Zila Panchayat Raj Nidhi constituted under the provisions of Section 76 of the Act for the concerned district.
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