(1) For the purpose of laying out the roads within the command area and their proper upkeep and maintenance, it shall be lawful for the Government to levy and collect road cess in the form of a tax on lands in the command area from the land-holders who, in their opinion, are benefited or are capable of being benefitted by any scheme undertaken under this Act.
(2) The rate at which the road cess shall be levied, the manner of assessment and realisation of road cess and the utilisation of such road cess shall be such as may be prescribed:
Provided that such rate of road cess shall not exceed rupees twelve and paise thirty five per hectare of land in the command area.
CHAPTER-VII Credit Facilities
28. Any land-holder included in the scheme for systematic land development may apply to a financing agency selected by the Credit Officer to provide credit facility to the land- Power to levy and collect road cess.
Power to select financing agency.
[Act No.15 of 1984] 27 holder and the said financing agency may advance loans to the land-holder through the Command Area Development Authority or its nominee for executing the scheme for systematic land development.