Section 7: Annual value.

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

The annual value of lands held by a raiyat shall be the rent payable by such raiyat to the land-lord immediately under whom he holds the land:

Provided that in case of lands held on payment of rent in kind or partly in cash and partly in kind the annual value shall be calculated according to the rates of rent assessed for neighbouring lands of a similar description and quality and if such method of calculation is, in the opinion of the Board of Revenue, impracticable in any particular case, according to such other fair and equitable method which the said Board may approve for that case.

Explanation - For the purposes of this section-

1. Substituted by Orissa Act No. 10 of 1994

2. Omitted by Orissa Act No. 10 of 1994

3. Substituted ibid 5

(i) whatever is lawfully payable or deliverable in money or in kind of in both by a raiyat to his landlord on account of the use and occupation of the land shall be deemed to be rent, and

(ii) "Landlord" includes Government.

Where this provision sits

Act	The Orissa Cess Act, 1962
Section	7
Marginal note	Annual value.
Jurisdiction	State of Odisha
Status	In force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Orissa Cess Act, 1962 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.