(1) (a) Every Zilla Grandhalaya Samstha shall levy in its area a library cess in the form of a surcharge on the property tax or house tax levied in such area under the relevant laws providing for the levy of such property tax or house tax, at the rate of four naye paise for every rupee in the property tax or house tax so levied.
(b) A Zilla Grandhalaya Samstha may, with the previous sanction of the Government and shall if so directed by them, increase the rate specified in clause (a) so as not to exceed eight naye paise for every rupee.
(2) The cess levied under sub-section (1) shall be collected,— 51[(a) in the twin cities of Hyderabad and Secundered, by the Municipal Corporation of Hyderabad;]
49. Substituted for the words ―the Zilla Grandhalaya Samstha‖ by Act No.11 of 1989.
50. Inserted with marginal heading by Act No.17 of 1964.
51. Substituted by Act No.17 of 1964.
Constitution of a Library Service for Zilla Grandhalaya Samsthas in the State.
Library Cess.
26 [Act No. VIII of 1960] 52[53[(b)] in an area within the jurisdiction of a municipal council, by such council;
52[(c)] in an area within the jurisdiction of a gram panchayat, by the gram panchayat;]
52[(d)] in an area in a district 54[not included within the jurisdiction of a municipal council or a gram panchayat] by the local body having jurisdiction in such area, as if the cess were a property tax or house tax payable under the relevant laws for the time being in force in the area, and all the provisions of the said laws relating to collection of property tax or house tax shall apply subject to such modifications as may be specified by the Government in the notification issued in this behalf.
(3) The cess collected under sub-section (2) shall be paid 55[in such manner as may be prescribed] to the Zilla Grandhalaya Samstha concerned.