(1) No village cess which is not sanctioned by the Government and the levy of which has not been established by judicial decision shall be levied in any estate by any landlord over and above the rent payable by [an occupant].
(2) When a record-of-rights is being made or revised for an estate, or when the local area in which an estate is situate is being generally reassessed or at any other time when an order is made by the Government with respect to any estate, an Assistant Collector of the first class shall prepare a list of village cesses, if any, levied in the estate, which have been generally or specially approved by the Government.
(3) The Government may impose on the collection of any village cess comprised in the list prepared as above such conditions as to expenditure on Police or other establishments connected with the village market or fair as the Government may think fit.
(4) The Government may declare whether any particular cess, contribution or due levied in an estate is or in not a village cess and the said declaration shall be conclusive.
A cess or contribution levied in an estate shall cease to be leviable if it is not included in the list of cesses declared leviable by the Government.