At any of the following times, namely-
(a) when a record-of rights is being made or specially revised for an estate;
(b) when the local area in which an estate is situate is being generally reassessed and before the assessment has been confirmed;
(c) at any other time on an order made with respect to any estate by the State Government;
a Revenue Officer shall prepare a list of village-cesses, if any, levied in the estate which have been generally or specially approved by the state Government or the title to which has, before the passing of this Act, been judicially established.
(2) The State Government may impose on the collection of any village cess comprised in the list such conditions as to police or other establishment connected with the village, market or fair in or on account of which the cess is levied, as it thinks fit.
(3) The State Government may declare whether any cess, contribution or due levied in an estate is or is not a village-cess.
1. Section 156 deleted vide H.P. Act No. 15 of 2000.
66 THE HIMACHAL PRADESH LAND REVENUE ACT, 1954
(4) A declaration of the State Government under the last foregoing sub-section shall be conclusive, and shall not be liable to be questioned in any Court.
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