CourtMesh

Section 4: Responsibility to pay the Cess

The Chhattisgarh Panchayat (Enhancement of Cess on Land Revenue and Distribution) Rules, 1999.State Rules of Chhattisgarh · 1994

(1)The follOwingpersons shall be primarily liable for the payment of cess in the following order of • preference:- .

(a) in the case of a tenure holder the tenure holder;

(b) in the case of a holding consisting of land leased by the State Government the lessee thereof.

(2) When there are more than one tenure holder or lessee in a holding, all such tenure holder or lessees, as the case may-be, shall be jointly or severally liable to the payment of all cess.

(3) In the case of default by any person who is primarily liable under sub-rule (1)the cess and any arrears thereof shall be recoverable from the person in possession of the land :

Provided that such person shall be entitled to credit for the amount recovered. from him, in the account of the person who is.

primarily liable. ., . _." ..' .. _ ._, ..., .~ 5. Cess shall be credited to Zila ~anchayat Raj Nidhi.-The amount .of cess shall be credited into Zila Panchayat Raj Nidhi Constituted under .the prOvisionsofSection 76 of the Act.

Where this provision sits

ActThe Chhattisgarh Panchayat (Enhancement of Cess on Land Revenue and Distribution) Rules, 1999.
Section4
Marginal noteResponsibility to pay the Cess
JurisdictionState of Chhattisgarh
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Chhattisgarh Panchayat (Enhancement of Cess on Land Revenue and Distribution) Rules,… is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.