(1) On and from the commencement of this Act, all immovable properties on which road and public work cesses are assessed according to the provisions of the Cess Act, 1880, shall be liable to the payment Ben. Act IX of rural employment cess:
of 1880.
Provided that no raiyat who is exempted from paying revenue in respect of his holding under clause (a) of sub-section (1) of section 23B of the West Bengal Land Reforms Act, 1955, shall be liable to pay rural employment cess.
(2) The rural employment cess shall be levied annually—
(a) in respect of lands, at the rate of six paise on each rupee of development value thereof;
(b) in respect of coal mines, at the rate of fifty paise on each tonne of coal on the annual despatches therefrom;
(c) in respect of mines other than coal mines and quarries, at the rate of six paise on each rupee of annual net profits thereof.