The Chhattisgarh Panchayat (Enhancement of Cess on Land Revenue and Distribution) Rules, 1999.State Rules of Chhattisgarh · 1994
(1) The amount of cess . credited to the Zila Panchayat Raj Nidhi shall be distributed in the next revenue year among the Panchayats as specifiedbelow :-
(a) the total amount of normal cess to the concerned Gram Panchayat, from which it is realised.
(":J) Twenty fiveper cent oftbe amount of enhanced cessto theZilci Panchayat, twenty fivepercent to all the Janpad Panchayats of the District and remaining fifty per cent to all the Gram Panchayats of the District.
(2) Distribution of the amount amongst Janpad Panchayats and , Gram Panchayats shall be made on the basis of the rural population of tha: area.
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