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Section 5: Rate of cess assessment and fixation of cess year.

The Orissa Cess Act, 1962State Act of Odisha · Act 11 of 1962

1[(1) The cess shall be assessed on the annual value of all lands on whatever tenure held calculated in the manner hereinafter appearing.

(2) The rate per year at which such cess shall be levied shall be fifty per centum of the annual value of the lands with effect from the 5th day of April, 1991 and seventy-five per centumof such value with effect from such date as the State Government may, by Notification appoint.]

2[5.A- x x x] 3[6. Persons by whom cess payable.:- (1) Notwithstanding anything contained in any other law the cess shall be payable by a raiyat for the lands he holds to the landlord under whom he holds the land.

Explanation: For the purpose of this sub-section "Landlord", shall include the Government.

(2) Cess shall be paid on such dates and in such manner as may be prescribed.]

Where this provision sits

ActThe Orissa Cess Act, 1962
Section5
Marginal noteRate of cess assessment and fixation of cess year.
JurisdictionState of Odisha
StatusIn force as published by the source

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