(1) The Local Government may by notification impose on any estates, or on all or any local area, a cess, to be called the village-officers’ cess, at a rate not exceeding one anna for every rupee of the annual value, for remunerating village-officers and for defraying other expenditure directly connected with the supervision of those officers or with the performance of their duties.
(2) “Annual value” in the last foregoing sub-section has the meaning assigned to that expression in the Punjab District Board Act, 1883 (XX of 1883).
(3) The Financial Commissioner may make rule for the collection, control and expenditure of the village-officers’ cess.
(4) All cesses now levied in any local area for the purposes mentioned in sub-section (1) shall be deemed to have been lawfully imposed and shall, until the village-officers’ cess is imposed in that local area under that sub-section, be deemed to be lawfully leviable and, for the purposes of this section, to be that cess.