(1) The Zila.
Panchayat may, in a special meeting, enhance the rate ofcess not exceeding the limit prescribed in sub-section (2) of Section 74 of the Act, on the land situated in the Gram Panchayat area of the district, by resolution passed by a simple majority of the members present. The enhanced cess shall be leviable from the ensuring .revenue year.
--(2j-A~~tice ~i'~uch res~l~tion passed by' the-Zila:Panchayafunder--- su~-rule (1),shall be proclaimed by exhibiting it on the notice board of the 'office of Zila Panchayat and Janpad Panchayats and all the Gram Panchayats which are situated in the area, and shall invite objections or suggestions from any person likely to be affectedby such .enhancement of cess, within 15 days from its publication. . .
(3)The Zila Panchayat shall finally determine in its next meeting the rate of enhanced cess after considering all the objections or suggestions, and shall issue a notification thereof. -,: .
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(4) A copy of the notification issued by the Zila Panchayat shall immediately be sent to the Tehsildars of the Tehsil in the District for assessment and recovery of the enhanced cess. A copy of the notification ."shall also be sent to the Collector of the District and the Chief Executive Officerof the Janpad Panchayats for informa~on.