CESS ACT, 1880
This Act may be called the Cess Act, 1880.
Commencement.-(Rep. by the Amending Act, 1903 (1 of 1903).
This Act shall take effect at once in every district]2 and part of a district in which Bengal Act X of 1871]3 (an Act to provide for local rating for the construction and maintenance of roads and other means of communication and Bengal Act II of 1877]3 (an Act to provide for the levy of cess for the construction, charges and maintenance of provincial public works) may be in force on the date of the commencement of this Act.
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2. These comprise the following districts in Bihar [and Jharkhand]:-In Bhagalpur DivisionBhagalpur Monghyr and Purnea. In Chotanagpur Division-Hazaribagh, Manbhum, Palamau and Ranchi. In Patna Division-Gaya, Patna and Shahabad. In New Tirhut DivisionChamparan, Darbhanga, Muzaftarpur and Saran.
3. Bengal Acts 10 of 1871
The said Bengal Act 10 of 1871 and the said Bengal Act 2 of 1877 are hereby repealed; but this repeal shall not affect the past operation of such Acts or anything duly done or suffered, or any right, privilege, obligation or liability acquired, or incurred thereunder;
and all rules, orders, appointments and valuation in force at the commencement of this Act which were made under the said Acts shall, so far as they are consistent with this Act, be deemed to have been made under this Act; .
and all 1[cess] which were imposed under the said Act shall be deemed to have been imposed under this Act, and every sum due to the Collector in respect of arrears of cess, of expenses incurred, of fees or costs payable, of notices served, or of fines imposed under either of the said Acts, shall be deemed to be due on such accounts under this Act;
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In this Act, unless there be something repugnant in the subject or context -
"Annual value of land", etc.-"Annual value of any land, estate or tenure" means the total 2[**] rent which is payable or, if no 2[**] rent is actually payable, would, on a reasonable assessment, be payable, during the year by all the cultivating raiyats of such land, estate, or tenure, or by other persons in the actual use and occupation thereof;
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2. The words "revenue or" repealed by Act 4 of 1940.
3[Explanation.-For the purposes of the foregoing definition, whatever is lawfully payable or deliverable, or would on a reasonable assessment, be lawfully payable or deliverable, in money or in kind, directly to the Government,
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From and alter the commencement of this Act in any district or part of a district, all immovable property situate therein except otherwise in 2[Section 2] provided, shall be liable to the payment of a 3[local cess].
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2. Subs. by 2 of 1939 for "Sections 2 and 3".
3. Subs. by Act 1 of 1916 for "road cess and a public works cess".
1. Omitted by Act 2 of 1982.
1[6-A. The provisions of Section 6 shall extend to the whole of Jharkhand including the areas falling within the jurisdiction of all municipalities, Corporations, Notified Area Committees and the Cantonment Boards.]
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1. Existing Sec. 6A omitted by Bihar Cess (Amdt.) Act, 1981 (2 of 1982) and present one ins. by Bihar Finance Act, 1985 (4 of 1985).
2. Omitted by Act 2 of 1982.
3. Omitted by Act 9 of 1982.
Nothing in this Act contained shall be deemed to require the payment by the 4[State] Government 5[ * *] from the public revenues, of any sum as 6[local cess] in excess of such sums as may have been paid as such cess to the Collector by person liable to pay the same.
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4. Subs. by A.L.O. for "Provincial".
5. The words "of Bengal" omitted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.
6. Subs. by Act 1 of 1916 for "road cess."
7. Omitted by Govt. of India (Adaptation of Indian Law) Order, 1937.
Rep. by the B. and O. Cess (Amendment) Act, 1916 (B. and O. Act 1 of 1916) Section 3.
The 2[Board of Revenue] shall by an order published in the Official Gazette, fix the date from which the 3[cess] leviable under this Act in any district or part of a district shall take effect therein, and may fix and from time to time after the date from which the cess year shall run in any district or part thereof.
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2. Subs. by Act 1 of 1916, for "Lieutenant-Governor".
3. Ins. by Act for 4 of 1910.
Upon the commencement of this Act in any district or part of a district the 1[Board of Revenue] may order that a valuation shall be made of such district or part of a district;
and from time to time, after the expiration of the term of five years from the beginning of the year in which the levy of the 2[cess] took effect in accordance with and such valuation, or with any re-valuation as hereafter provided in the section [or in Chapter II-A], or at any time within twelve months previous to the expiration of such term, The 1 [Board of Revenue] may, if 4[they] think fit, order that are-valuation shall be made of any such district or part of a district, and such re-valuation shall take effect from beginning of such year as the 1[Board of Revenue] may direct:
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Whenever the term of five years shall have expired from the beginning of the year in which the levy of the 2[cess] took effect in any estate or tenure in accordance with any valuation 6[**] or re-valuation under this Act or Bengal Act X of 1871]7 the holder of any such estate or tenure may apply to the Collector to re-value his estate or tenure and for such purpose shall lodge in the office of the Collector return, in the form in Schedule A contained and thereupon the Collector shall proceed to re-value such estate or tenure, and, if he makes any alteration in the value of any such tenure, shall give notice of such alteration to the holder of the estate or superior tenure in which such tenure is included, and shall alter the valuation of such estate or superior tenure accordingly:
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2. Su
The expenses incurred in making any re-valuation under Section 13 shall be borne by the person applying for such re-valuation and may be recovered from such person, together with all costs of the recovery thereof, as provided in Section 98:
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1. Ins. by Act 7 of 1934.
Provided that when it appears to the Collector that owing to diluvion or other cause extensive changes have occurred in the land or its productivity, or that there is some special ground for reduction of the cess of the estate or tenure concerned, the Collector may, with the sanction of the Board of Revenue, direct that the said expenses and costs shall be borne by the District Fund].
Wherever the 2[Board of Revenue] has ordered 3[under Section 12] that a valuation or a revaluation of any district or part of a district shall be made for the purposes of this Act, the Collector of the district shall cause a proclamation to be issued requiring every holder of an estate or tenure which is liable to pay an annual amount of revenue or an annual amount of rent exceeding one hundred rupees and every holder of a revenue-free estate or rent-free tenure the gross annual rental or which exceeds one hundred rupees, severally to lodge at the office of such Collector within one month a return of all lands comprised in his estate or tenure in the form in Schedule (A) contained, giving the particulars in such form set forth.
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2.Subs. by Act 1 of 1916 for "Lieutenant-Governor".
At any time at which the 2[Board of Revenue] might order a re-valuation of a district or part of a district to be made as provided by Section 12, 4[they] may, if 4[they] think fit, instead of so ordering, make an order that particular estates or tenures only in such district or part of a district shall be revalued.
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2. Subs. by Act 1 of 1916 for "Lieutenant-Governor".
4. Subs. by ibid for "the".
Whenever any proclamation has been published, as in Section 14, in any district, and whenever the 1[Board of Revenue] has made an order under the last preceding section, that a re-valuation of a particular estate and tenure only shall be made, the Collector shall cause a notice' to be served, and in respect of every estate and tenure which is to be valued or re-valued, and in respect of which no return shall have been lodged in accordance with the requirement of such proclamation, requiring every holder of such estate or tenure severally to lodge at the office of the Collector the return mentioned in Section 14;
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1. Subs. by Act 4 of 1910 for "Lieutenant-Governor".
and shall also cause a similar notice to be served in respect of every t
The notice mentioned in the last preceding section shall be in the Form No. I in Schedule B contained or in the Form No. II in the said Schedule contained, as the case may be, and shall require every holder of the estate or tenure severally to lodge the return within time specified below, viz. Within six weeks of the service of the notice, if the return relate to an estate or tenure which is liable to the payment of annual revenue or of rent not exceeding Rs. 500, or any share or interest in such estate or tenure:
Within three months of the service of the notice, if the return, relate to other estate or tenure, or to any share or interest therein.
Within six weeks of the service of the notice, if the return relate to any estate or tenure of which the gross annual rental does not exceed Rs. 500, or to any share or interest in such estate
All holders of estates or tenures in respect of which such notice has been served who shall, without sufficient cause being shown to the satisfaction of the Collector refuse or omit to lodge the required return in the office of such Collector within the time allowed by such notice in respect of the estate or tenure which they hold, or within any extended time which may have been allowed by the Collector for lodging such return, shall be severally liable to a fine which may extend to fifty rupees for every day after the expiration of such time or extended time until such return is furnished or until the value of the lands comprised in their respective estates and tenures shall' have been otherwise ascertained and determined by the Collector as hereinafter provided.
The amount of such fine accruing due from time to time may be levied by the Collector as provided in Section 98 or 99,
From and after the expiry of the time allowed by the notices or of any extended time under the provisions of Section 17, every holder of an estate or tenure in respect of which such notice has been served shall be precluded from suing for or recovering rent for any land or tenure situate in any estate or tenure in respect of which no return has been lodged as aforesaid.
The Collector may send a list to the Civil Court of all such holders so making default in lodging returns as aforesaid and such Court shall take judicial notice of the same.
Whenever the required return is lodged in respect of any estate or tenure, or whenever the valuation of any such estate or tenure has been otherwise completed, the disability imposed on the holder thereof by this section shall cease, and if such estate or tenure shall have been included in any list as
Every holder of an estate or tenure in respect of which a return has been made as required by this Chapter shall be precluded from suing for or recovering(a) any rent whatsoever for any land, holding or tenure forming part of the estate or tenure to which such return relates, but which has not been mentioned in such return, unless it be proved that the holding or tenure for the rent of which the rent is claimed was created subsequently to the lodging of such return;
(b) rent at any higher rate than is mentioned in such return of any land, holding, or tenure included in such return unless it be proved that the rent of such land or tenure has been lawfully enhanced subsequently to the lodging of such return:
Provided that the Collector may at his discretion, at any time within six months from the presentation of any return made under this
If no return shall have been lodged in respect of any land for which notice under Section 16 has been issued, the Collector may, after the expiration of the time allowed by the notice, or of such extended time as is mentioned in Section 17, ascertain and fix by such ways and means as to him shall seem expedient, the annual value of any estate, tenure, or land mentioned in such notice; and all expenses incurred in making such valuation may be recovered with all costs of recovery thereof as provided in Sections 98 and 99.
If the Collector is satisfied for reasons to be recorded. by him in writing, that any return made under this Act is untrue or incorrect, by such ways and means as to him may seem expedient, ascertain and fix the annual value of the lands in respect of which the return has been made:
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1. Subs. by Act 4 of 1910.
Provided that no such action shall be taken without giving notice to the person who made the return and allowing him an opportunity to prove that the return is not untrue or incorrect.
The expenses of any valuation made by the Collector under Section 22 may be recovered, in the manner prescribed in Sections 98 and 99, from the person by whom the untrue or incorrect return was made:
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1. Subs. by Act 4 of 1910.
Provided that, where such return relates to land for which no rent is payable by cultivating raiyats to the person who made the return, and the annual value of such lands as determined by the Collector under Section 22, does not exceed by one-fifth the value stated in such return, the said expense shall be borne by the 2[District Fund].
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2. Subs. by Act 1 of 1916 for the words "D
The Collector may, whenever he may think fit, cause a notice in the Form No. 1 in Schedule B contained to be served on any person holding any land or possessing any interest therein, although such person may have been mentioned in any return as cultivating raiyat; and thereupon such person shall be bound to make a return of the annual value of such land within one month from the service of such notice in the form in Schedule A contained, and the provisions of Sections 17 and 18 regarding extension of time for lodging a return and regarding fines respectively shall be applicable to such person.
If no return is made by any person on whom a notice has been served as provided in the last preceding section, the Collector may proceed by such ways and means as to him shall seem expedient, to ascertain the annual value of the lands held by such person; and, in case it appears that such annual value is greater than the rent paid by such person the expense of such valuation shall be borne by such person and may be recovered with all costs of recovery thereof as provided in Sections 98 and 99, but in all other cases shall be borne by the 2[District Fund].
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2. Subs. by Act 1 of 1916 for the words "District Road Fund".
If it shall appear to the Collector that any person on whom a notice has been served under Section 24 has been wrongly classed in the return as a cultivating raiyat, the Collector may direct that the entry be corrected and that such person be classed as a tenu re-holder;
and thereupon such person shall be deemed to be a tenure-holder for the purposes of the assessment and levy of the 1[cess] in respect of the lands held by him.
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1. Subs. by Act 1 of 1916 for "Cesses".
Whenever the revenue annually payable in respect of any estate, or the rent annually payable in respect of any tenure, does not exceed the sum of one hundred rupees the Collector may, without issuing any notice for such estate or tenure-
(i) in any case determine the annual value of the land comprised therein to be in a permanently settled estate or tenure, a sum not exceeding three times, and in a temporarily settled estate or tenure, a sum not exceeding twice the amount of the annual revenue or rent payable therefor; or
(ii) when the area of the said estate or tenure has been ascertained, determine the annual value of such estate or tenure to be at such rate per acre as to him shall seem fit.
When the area of any revenue-free estate or rent-free tenure, the gross rental of which does not exceed or is not estimated by the Collector to exceed, the sum of one hundred rupees has been ascertained, the Collector may, without issuing any notice for such estate or tenure determine the annual value of such estate or tenure to be at such rate per acre as to him may seem fit.
When the land contained in any estate or tenure has been summarily valued by the Collector in the manner provided by clause
(a) of Section 27, the annual value of any portion of such land which is comprised within a tenure subordinate to such estate or tenure shall be determined according to the following rules:
(1) When the subordinate tenure comprises the whole of the estate or superior tenure, the annual value of the subordinate tenure shall be taken to be the same as that of the estate or superior tenure.
Example.-An estate paying a revenue of Rs. 80 is summarily valued by the Collector, under clause (a) of Section 27, at Rs. 200. The whole estate is let in patni for a rent of Rs. 120. The annual value of the patni tenure will be Rs. 200.
(2) Wh
When the land contained in any estate or tenure has been summarily valued according to a rate per acre, under clause (b) of Section 27, or under Section 28, annual value of the land comprised in any subordinate tenure shall be taken at the same rate per acre as that of the estate or superior tenure.
The holder of any estate or tenure which has been summarily valued under Section 27 or 28 may, within one month from the posting of the valuation roll in respect thereof under Section 35, lodge a return in the form in Schedule A contained in regard to such estate or tenure and thereupon such return shall be deemed to be a return made as required by Section 16 and shall be dealt with accordingly.
Instead of proceeding to value any estate or tenure summarily under the provisions of Section 27 or 28, the Collector may, if he thinks fit, cause a notice to be served in respect of any such estate or tenure in the Form No. I in the Schedule B contained, or in the Form No. II in the said Schedule contained, as the case may be, and thereupon all the provisions of this Part shall apply in the same way as they would have applied if the annual Government revenue of rent payable in respect of such estate or tenure had exceeded one hundred rupees.
In the case of lands acquired under any rules issued by, or under the authority of, the Government for sale, lease, grant or clearance of waste-lands, or held directly from Government, and used for· the cultivation of tea, coffee or cinchona, the Collector shall, in lieu of the notice prescribed by Section 16, cause a notice to be served calling on the holder of such lands to lodge, within two months of the service of such notice, a return in the form in Schedule C contained, giving the particulars in such form set forth;
and the annual value of such lands shall be fixed at ten rupees in respect of every acre therein entered as cultivated, unless the Board of Revenue shall in any particular case prescribe a lower rate.
The provisions of Sections 18 and 21 shall apply to all lands in respect of which a notice has been issued under this se
Whenever any valuation or revaluation is made under this Part, the Collector shall cause to be prepared from the returns furnished to him and from the valuations made by him in accordance with this Act a valuation-roll of each estimate within his district and of the tenures therein comprised, noting thereon for each estate the amount of revenue annually payable to Government on which the deduction specified in Section 14 is to be calculated.
On the application of any holder of an estate or tenure or holding, and on payment of such copying fee as the Board of Revenue shall from time to time determine, the Collector shall cause to be furnished to such holder a copy or corrected copy of so much of any such returns, and of any such roll, as relates to the lands included within his estate, tenure or holding.
On the completion of every roll prescribed under this Part, the Collector shall cause a copy thereof to be posted up at the Malcutcherry of the estate to which such roll refers, and shall cause extracts of such portions of any such roll as refer to any tenure to be posted up at the Malcutcherry of such tenure:
Provided that, if no such Mal-cutcherry be found, such roll and such extracts shall be posted up at some conspicuous places on the estate and tenures respectively to which they refer and that, if such estate or tenure cannot be found, such roll and extracts shall be posted at some conspicuous place in any village in which such estate or tenure is believed to be situate.
To be attested by two persons. - The person who is entrusted with the publication of any such 1[roll or extract], shall obtain an acknowledgment in writing signed b
Except as otherwise in this Part expressly provided, every valuation and re-valuation made under this Chapter shall remain in force for the term of five years from the date fixed by the 1[Board of Revenue] under Section 12 as the date from which the cess leviable in pursuance thereof shall take effect, and thereafter, until another re-valuation and assessment in substitution thereof shall have been ordered and completed.
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1. Subs. by Act 6 of 1910, for the words "Lieutenant-Governor".
.-(1) Nothing in Section 36 contained shall be held to debar the Collector, with the sanction of the 3[Commissioner], from making at any time any reduction which he may think fit in the valuation, of any estate or tenure;
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2. Respondent-numbered as sub-section (1) of Section 37 by Act 17 of 1954.
3. Subs. by Act 6 of 1910 for the words "Board of Revenue".
and may value and assess omitted and newly formed estate and tenures.-or from making a valuation of and assessing and levying cess under the rules laid in this Part upon, any estate or tenure which for any reason whatever has been omitted from the valuations and assessments for the time being in force, or which was not in existence when such valua
.-(1) Notwithstanding anything contained in Chapter II the Board of Revenue may, if they think fit, order] 1that a valuation shall be made by the Settlement Officer of any local area, estate or tenure, or part thereof, in respect of which(a) a record-of-rights is being prepared or revised under Chapter X of the Bengal Tenancy Act, 1885] , or any other law for the time being in force, or (b) a record-of-rights so prepared or revised is being maintained by an office appointed by the 3[State] Government in that behalf.
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1. For a list of Orders made under sections 37 A see the B. & O. R. & O., Vol. I, PI. VI.
3. Subs. by the A.L.O. for "Provincial"
(3) Every valuation made under sub-section (1) shall t
.-(1) When an order has been issued by the Board of Revenue under Section 37-A, the Settlement Officer shall, at the time of preparing or revising the record-of-rights for the local area, estate or tenure, or part thereof, to which such order relates prepare a valuation-roll showing the annual value of all lands comprised within such local area, estate or tenure.
(2) Where the lands of a local area, estate or tenure, in respect of which a valuation-roll is to be prepared under sub-section (1), are situate in more than one district, the Settlement Officer may prepare the valuation-roll in respect of the lands lying-in one direct; and valuation may be effected and brought into force for the portion of the local area, estate or tenure situate in such district in accordance with the procedure hereinafter prescribed.
The Settlement Officer shall, without calling for returns from the holders of estates or tenures, a certain and fix and annual value,(a) in the case of land the rent of which is payable in cash-on the basis of the rent which has been entered as payable therefor in the record-of-rights, and (b) in all other cases-by such ways and means as the Board of Revenue may prescribe]4 in that behalf.
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4. For an order made under Section 37C (b), See B. & O. R. & O. Vol. 1 pt. VI.
Notwithstanding anything contained in Section 37-C, the Settlement Officer may, for the purpose of ascertaining or fixing the annual value of any land held without payment of rent, other than land mentioned in Section 33, and other than estates entered on the general register of revenue-free lands of the district, exercise any of the powers and functions which are exercisable by a Collector under Chapter IV.
When a valuation-roll has been prepared the Settlement officer(a) shall publish it together with, and in the manner and for the period prescribed by the law for the time being in force for the final publication of, the record-of-rights; and (b) shall receive objections to any entries in the valuation-roll made within two months of the publication of the said roll:
Provided that, if the Board of Revenue so directs, the valuation-roll may be published at any time after the final publication of there-cord-of-rights, in the manner and for the period prescribed by the law for the time being in force for the final publication of record-of-rights:
Provided also, that the Settlement Officer may extend the period within which objections will be received, if he thinks fit.
Notwithstanding anything contained in the foregoing section, but subject to the provisions of Section 37-1, where the Settlement Officer has ascertained and fixed the annual value of any land in the manner described in (a) of Section 37-C, no objection shall be received against the entry of such annual value in the valuation-roll and the entry in the record-of-rights of the amount of rent payable in cash for such land shall, for the purpose of this Act, be final.
.-(1) Objections received under Section 37-E shall be heard and disposed of by such authority as the 1[State] Government may by rules or special order2 prescribe.
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1. Subs. by the A.L.O. for "Provincial".
2. for a list of orders made under S.11 See the B. & . R. & O. Vo. I pt. VI.
(2) If any such objection is disallowed, an appeal shall, if filed within one month of such disallowance, lie to the Commissioner.]
3[(1) When the valuation-roll has been published and objection have been heard and disposed of, the Settlement Officer shall submit it to the Collector.
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3. Subs. by Act 1 of 1916.
(2) On receipt of such valuation-roll the Collector shall note thereon the total annual value of each estate and of the tenures therein comprised, and the amount of revenue annually payable to the Government on which the deduction specified in Section 41 is to be calculated.
(3) The Collector shall not entertain any objection against total annual value of any estate or tenure which has been calculated under sub-section (2), except on the ground that an error or omission has been made in calculating the same.
4[(1)] The provisions of Section 36 with regard to the term of a valuation and of Section 37, with regard to the power of the Collector to reduce a valuation, shall apply to a valuation made under this chapter.
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4. Renumbered as Section 37-I (1) by ibid.
5[(2) Where any alteration has been made in the total annual value of any estate or tenure as the result of any decision under Sections 40, 104-H; 105, 1051. Subs. by the A.L.O, for "Provincial".
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5. Added by ibid.
A, or 106 of the Bengal Tenancy Act, 1885]1 or under Sections 61, 85, 86 or 87 of the Chotanag
2. Subs. by Act 1 of 1916. for "cesses"
3. Omitted by Act 12 of 1975. (w.e.f. 1.10.1974.)
(Rate at which public works cess shall be levied, how to be fixed) [Rep. by the B. and O. Cess (Amendment) Act, 1916 (B. and O. Act 1 of 1916) Section 3]
When the rate of 4[local cess] to be levied in any district 5[on the annual value of lands] shall have been determined for any year and published in the 6[Official Gazette] 7[* * *] the Collector of the district-shall cause the rate so determined to be published by affixing a notification in some conspicuous place in the office of the said Collector, in every Civil Court, in every police-station, in the office of every Sub-divisional Officer within the district, and shall cause such rate to be proclaimed by beat of drum throughout the district, and shall cause to be served on the holder of every estate within the district a notice showing the amount of 4[local cess] payable in respect of his estate, and specifying the date from which such 4[local cess] will take effect:
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4. Subs. by Act
Notwithstanding anything in the definition of "estate" and "tenure" in Section 4 or elsewhere in this Act contained, the Board of Revenue may direct that any land 1 Now known as the Bihar Tenancy Act, 1885.
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8. Ins. by Act 2 of 1988.
(other than the holding of a cultivating raiyat) of which the rent or revenue is payable directly to the Government as proprietor thereof, shall for the purposes of this Part, be deemed to be a tenure and not an estate, and that the Government shall be deemed to be the holder of the estate, within which such tenure is included, and thereupon the Collector may recover any sum payable from such tenure under the provisions of this Act, in the same manner and under the same penalties as if same were arrears of rent o
.-(1) Except as otherwise in this Act provided -
(i) a holder of Mundarikunt Kattidari tenancy within the meaning of the Chotanagpur Tenancy Act. 1908 (Bengal Act 6 of 1908) or of a Bhumidhar tenure, prepared and confirmed under the Chhotanagpur Tenures Act, 1869 (Bengal Act of 1869) shall yearly pay to the Collector the entire amount of the local cess calculated on the annual value of the land comprised in his tenancy or tenure, as the case may be, at the rate of twenty paise for a rupee, less a deduction of ten paise for every rupee of the rent payable by him for such tenancy or tenure; and
(ii) every cultivating Raiyat shall pay to the Collector the said local cess calculated at the said rate upon the rent payable by him or upon the annual value Scertained under the provisions of Section 24 or Section 25 of the land held by him.
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.-(1) Every holder of a 1 Subs by Bihar Act 12 of 1975, (w.e.f. 110.1974) revenue paying estate shall pay the amount of 1[local cess] due by him in equal instalments on the several days fixed 2[under the provisions of Section 3 of Act II of 1859]3, or of any similar Act for the time being in force for the payment of arrears] of revenue due in respect of his estate, or if such revenue be payable in one annual sum, then on the day fixed for the payment of such sum.
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1. Subs. by Act 1 of 1916 for "road cess and public works cess."
2. Subs. by Act 2 of 1881 for "the payment of the installment".
3. The Bengal Land Revenue Sales Act, 1859.
4. Subs. by Act 6 of
In case of partition of an estate being effected under 5[the Estates Partition Act, 1897], or any similar Act, after valuation of such estate and while such valuation remains in force, the total valuation of the original estate shall be distributed proportionately 6[to the land-revenue] under the order of the Collector over the newly-formed estates. whereupon the newly-formed estates shall for the purposes of this Act. take the place of the original estate, the liability to pay cess in respect of each newly formed estate being separate and distinct from the liability to pay cess in respect of any other of such newly-formed estates.
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5. Subs. by Act 2 of 1939 for "Regulation XIX of 1814, or Bengal Act 8 of 1876.
6.Ins. by Act 2 of 1881.
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.-(1) When a recorded sharer of a joint revenue paying estate has opened a separate account under Act II of 1859]3, or under Section 70 of Bengal Act 7 of 18768 or any similar law for the time being in force for the regulation of the opening and maintaining of such separate accounts he shall be entitled in regard to the payment and realization of 1[local cess] under this Act, to all the advantages of separate liability enjoyed by him under the said Act II of 18592 and Bengal Act 7 of 18763 in regard to the payment and realization of revenue, and shall be entitled to separate assessment and to the issue of separate notice under this Act from the date of which such advantages shall take effect in respect of the demand of Government revenue.
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3. The Bengal Land Revenue Sales Act, 1859.
If any instalment of 2[local cess] or part thereof payable to the Collector shall not be paid within fifteen days from the date on which the same becomes due, the amount of such instalment or part thereof may be recovered at any time within three years after it became due with interest at the rate of 3[twelve per centum per annum] calculated from the date on which such instalment became due, and with all cost of recovering the same.
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2. Subs. by Act 1 of 1916, for the words "road cess and publiv works cess"
3. Subs. by Bihar Finance Act (5 of 1981), S.87 for "six and a quarter percentum per anum".
Notwithstanding anything contained in the preceding section:
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4. Ins. by Act 1 of 1916.
(1) The Collector may, with the sanction of the Commissioner, by an order in writing, declare -
(a) that where an estate or part of an estate is in possession of an usufructuary mortgagee, the cess demand payable for the same shall be paid to the Collector by the usufructuary mortgagee and not by the holder of the estate;
(b) that any holder of a tenure shall pay the cess payable by him (including arrears due, if any), direct to the Collector instead of to the holder of the estate.
(2) The Collector may with the sanction of
.-(1) In any district to which the l[Board of Revenue] may specially order2 that the provisions of this section shall be extended, it shall be lawful for the Collector to keep a separate account in respect of the amount of 3[cess] payable and paid by any holder of a revenue-free estate who is recorded in Part I of the Collector's special register of revenue-free lands as proprietor or manager of any such share or interest in any revenue-free property.
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1. Subs. by Act 1 of 1916 for the words "Lieutenant-Governor".
2. for Orders made under S. 46 (1) see the B.O.R.O. Vol. I, Pt. VI.
3. Subs. by Act 1 of 1916, for "cesses".
(2) Such separate account shall b
7. Omitted by Act 12 of 1975, (w.e.f. 1.10.1974).
Every holder of an estate or tenure to whom any sum may be payable under the provision of this Act may recover the same with interest at the rate of 1[six and a quarter] per centum per annum in the same manner and under the same penalties as if the same were arrears of rent due to him.
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1. Subs. by Act 2 of 1939, for the words "twelve the half".
Any shareholder in an estate or tenure, who may have paid the 2[local cess] payable in respect of such estate or tenure, or any part thereof in excess of the amount proportionate to his own interest, in such estate or tenure, may recover from the co-sharers such sums as he may have paid on account of their respective shares and interests, in the same manner and under similar penalties, or may take credit for such sums in any adjustment of accounts between himself and his co-sharers.
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2. Subs. by Act 1 of 1916, for the words "road cess and public works cess".
Whenever any shareholder in an estate who is recorded in the general register of revenue-paying and revenue-free lands maintained by Collector, or whether any shareholder in an estate the extent of whose share or interest in such estate is recorded in any other register kept up by the Collector of land paying revenue or rent to the Collector direct. shall have paid the 2[local cess] payable in respect of such estate or any part thereof in excess of the amount proportionate to his own interest in such estate, he may within 3[six weeks] of such payment being made, move the Collector to make a certificate as provided by any law]4 for the time being in force for the recovery of public demands, specifying the amount which has been paid in by such shareholder as cess in respect of the recorded share or interest of any other shareholder in the estate:
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free lands in what estates or tenures to be included for the purposes of this Act.-AII lands held without payment of rent other than lands mentioned in Section 33, and other than estates entered on the general register of revenue-free lands of the district, shall, for the purposes of this Act, be deemed to form a part of any tenure within the local boundaries of which they are contained: and if they are not contained within the local boundaries of any tenure, then to form a part of any estate within the local boundaries of which they are contained: and if they are not contained within the local boundaries of any estate, then to form a part of the estate in which they were included at the original settlement of such estate; and if there be any doubt as to the estate in which they were so included, then to form a part of such conterminous estate as the Collector, in whose district such conterminous estate is situate, shall by an order under his seal appoint.
Every holder of an estate or tenure who is required by this Act to submit a return in the form in Schedule A contained shall be bound to enter in such return all lands of the nature of those specified in Section 50 according to the tenor thereof; and shall be bound to pay 2[local cess] on the annual value of such lands at one-half of the 3[rate] fixed under this Act for the levy of such 4[cess] in the district generally for the year.
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2. Subs. by ibid, for the words "road cess and public works cess".
3. Subs. by ibid, for the words "cesses repectively".
4. Subs. by ibid for "rate".
Whenever any lands held rent-free shall have been included in the return of any estate or tenure as provided in the last preceding section, the Collector shall, on publication of the valuation-roll of such state or tenure as provided in Section 35, cause to be published a notice in the form in Schedule D contained, to which notice shall be annexed such extracts from the valuation-roll of such estate or tenure as relate to such lands,
such publication may be lawfully made by affixing one copy of such notice and extracts at some conspicuous place in every village within which any such lands are situate,
by depositing another copy of the same at any police-station, registration office, or other Government office in the neighborhood for the inspection of all concerned,
and by proclamation as herei
Whenever any notice has been duly published under Section 52, the Collector shall sign a certificate to that effect, and such certificate shall be conclusive proof that the publication has been duly made.]
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2. Ins. by Act 4 of 1910.
Within a reasonable time not exceeding thirty days after the issue of any process for the recovery of any sum due from him as cess under this Chapter, the owner, holder or occupier of any such land may make before the Collector an objection to the valuation of his land as entered in the valuation-roll so published and on such objection being made, the Collector shall, by such ways and means as to him shall seem expedient ascertain and fix the annual value of the land in the possession of such owner. holder or occupier, and may alter such roll accordingly, and shall give notice of any such alteration to the holder of the estate or tenure to which such roll relates:
Provided that nothing in the section shall be taken to authorize the Collector to alter any return so as to show any area of land as held rent-free which the maker of such return can show to be accounted for by him in the
In the following cases, that is say:(1) whenever a new valuation or re-valuation takes effect in any district or part of a district; .
(2) whenever the rate fixed for the levy of the 1[local cess] in any year is changed from the rate at which such cess was levied in the preceding year; and (3) whenever the date fixed by the 2[Board of Revenue] under Section 57 for payment of instalments of the 3[cess] by holders of rent-free land are changed, the holder of every estate or tenure to whom any 3[cess] is payable in respect of lands held free of rent shall cause a notice to be published in every village in which any such lands are situate informing all concerned of the rate which has been fixed for the levy of such 3[cess]; and requiring every owner and holder of any such land of which the 3[cess] is payable ,to the person who cause the notice to be published to pay the amount of the 3
Publication of the notice abovementioned may be lawfully made by affixing one copy of the same at some conspicuous place In every village in which any such land is situate;
by depositing another copy thereof to be available for general inspection an any Mal-Cutcherry of the estate or tenure in which such land is included, or at any other convenient place in the neighbourhood;
and by proclamation as herein next provided.
The proclamation shall be made by beat of drum throughout such village, and shall be to the effect that such notice has been so affixed and so deposited that it is open to inspection at the Mal-Cutcherry or other convenient place as abovementioned, and that every owner and of holder of rent-free land is required to inform himself of the contents of such notice and to pay the a
After publication of the extracts from the roll as provided in Section 52 and in cases in which publication of the notice mentioned in Section 54 is required, after publication of such notice, and not otherwise, every owner and holder of any rent-free land included in such extracts, and every person in receipt of the rents and profits or in possession and enjoyment of such land, shall be bound to pay year by year to the holder of the estate or tenure in the return of which such land has been included the amount of the 2[Iocal cess] which may thereafter become due to such holder, calculated on the annual value of such land as entered in such extracts or on any other annual value which may have been determined by the Collector under Section 53, at the full 3[rate] which may have been fixed under this Act for the levy of such 1[cess] in the district generally for the year.
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The payment of the 1[cess] for each year by the holder of any land which is held rent-free shall be made by two equal instalments, or in one payment, upon such days or day as shall be for that purpose fixed by the "[Board of Revenue].
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1. Subs. by Act of 1916, for "cesses".
When an instalment of the 1[cess] due on any rent-free land is not paid to the holder of the estate or tenure to whom it is due within one month of the date on which such instalment is payable, such holder shall be entitled to recover a sum equal to double the amount of such instalment due to him under Sections 56 and 57, with interest on such sum calculated at the rate of 6[six and a quarter] per centum per annum from the date on which such instalment was payable, and with all costs of suit:
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6. Subs. by Act 4 of 1910 for the words "Lieutenant-Governor".
Provided that such holder shall have paid to the Collector all sums due to such Collector up to date in respect of 2[local cess], and not otherwise.
&n
If the holder of any estate or tenure shall have omitted to enter in his return (whether such return was made under Bengal Act 10 of 18717 or under this Act), in any rent-free land which he was bound to entarion such return, such holder may at any time after the passing of this Act give unto the Collector a supplementary return showing the necessary particulars in respect of the land so omitted in the form given in Part IV of Schedule A, and shall thereupon pay to the Collector the amount of the 1[cess] which would have been payable by him to such Collector in respect of such land for the three years next preceding, or for any shorter period which may have elapsed since the estate or tenure was last valued.
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1. Subs. by Act 1 of 1916. for "cesses".
Such supplementary return shall to all intents and purposes have the same effect as a return duly made under the provisions of Section 51; and Sections 51 to 56 (both inclusive) shall be applicable to and In respect of any rent-free land included in such supplementary return.
The provisions of Sections 57 and 58 shall be applicable to every amount which, as provided in Section 56, may become payable by the owner and holder of any rent-free land to the holder of any such estate or tenure after the fufilment of the requirements in Sections 52, 53 and 54 contained.
The provisions of Section 58 shall not be applicable to any such amount which may have become so payable under the provisions of Bengal Act X of 1871] 1, or of this Act before the fulfilment of the requirements of the Sections 52, 53 and 54; but, when any instalment of cess which may have become payable before the fulfilment of such requirements has not been paid to the holder of such estate or tenure on the date on which instalment was payable, the holder of such estate or tenure may recover the amount of such instalment, together with interest at the rate of 2[six and a quarter] per centum per annum on such amount, and with all costs of suit:
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1. Begal Act 10 of 1871 and Act 2 of 1877, have been repealed by this Act, see Section 3.
2. Subs.
As soon as the said requirements shall have been fulfilled in respect of any such land which is included In any such supplementary return, every owner and holder of such land and every person in receipt of the rents and profits, or in possession and enjoyment of such land, shall be bound to pay the amount of the 3[Iocal cess] which may thereafter become due on such land to the holder of the estate or tenure, in the supplementary return of which, such land has been included, Sections 56, 57 and 58 shall be applicable to the 4[cess] so payable.
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3. Subs. by Act 1 of 1916, for the words "road cess and public works cess".
4. Subs. by ibid for "cesses".
.-(1) Every holder of an estate or tenure who has included any rent-free lands in any return made to the Collector in respect of his estate or tenure under the provisions of the Bengal Act X of 1871]1 and has paid to the Collector any cess payable under the said Act, or under the Bengal Act II of 1877]1, in respect of the said rent-free lands may at any time after the commencement of this Act give into such Collector an additional return in the form given in Part IV of Schedule A.
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1. Begal Act 10 of 1871 and Act 2 of 1877, have been repealed by this Act, see Section 3.
(2) Such additional return shall be deemed to be a supplementary return within the meaning of Section 59, and from the date of the inclusion of any such land in such additiona
AII sums due to the holder of any estate or' tenure under the provisions of this chapter, in respect of any land held rent-free, may be recovered by such holder from any owner or holder of such rent-free land, or from any occupier of the same, by any means and any process by which the amount might be recovered if it were due on account of rent of transferable tenure or holding, and subject to the same rules as to limitation:
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1. Sections 64A and 64-B ins. by the Bengal Cess (Amendment) Act, 1881 (7 of 1881), and repealed by the Repealing Act, 1938 (1938).
Provided that, if any such objection as is mentioned in Section 53 has been made before the Collector, no proceedings, shall be commenced, and no proceedings which have been commenced shall
In every suit for the recovery of any such sum, the person to whom the sum is due may proceed at his option either against the owner or holder of the rent-free land in respect of which such amount is due, or against the occupier thereof; and any decree obtained in such suit against any occupier of such land shall have the same effect and be followed by the same consequences in respect of the execution of such decree against the owner or holder of such land, and in respect of the sale of such land in such execution, as if the suit had beer brought and the decree given against such owner or holder of such land, but shall have effect against such occupier personally so long only as he remains in occupation of such land, and no longer.]
Whenever any occupier of land which is held rent-free by the owner thereof shall have paid any sum as cess due in respect of such land to any holder of an estate or tenure to whom such cess is payable such occupier shall be entitled to deduct the sum so paid by him from rent next thereafter payable by him to the owner of such land, until such sum is fully adjusted.
Notwithstanding anything in this chapter contained, the Collector may at any time cause a notice as mentioned in Section 16 to be served on the holder of any rent-free land which he shall consider not to have been entered in the return of any estate or tenure in which such land ought to have been included under the provisions of Section 51.
Such notice shall require the holder of such land to lodge at the office of the said Collector a return in the form in Schedule A contained in respect of such land;
and on service of such notice the provisions of this Chapter shall no longer apply to such lands, but the same consequences shall ensue and the same liabilities shall attach to the holder of such land as would have ensued and would have attached if such lands constituted a revenue-free estate.
If within one year of the commencement of this Act no notice has been served as mentioned in Section 66 on the holder of any rent-free land requiring him to lodge a return in the office of the Collector and if such land has not been included in any extracts from the returns of estates and tenures published by the Collector under Section 52 or other similar section, the holder of such rent-free land shall be bound within one month of the expiration of such year to give information of such omission to the Collector, together with a description of the said land, a specification of the village or villages within which it is situate, the area in each village, and the amount of rent payable to him thereupon:
Provided that no holder of rent-free land who at any time after the expiration of the time prescribed shall of his own motion and otherwise than after the issue of any notice by the
On receipt of such information, whether within the time prescribed or after the expiration thereof the Collector may by an order in writing, require such owner or holder to make a return of his land in the form in Schedule A contained, or if the gross rental of such land does not exceed one hundred rupees, may order that such land shall be summarily valued under Section 27 or Section 28, and may proceed to make such valuation.
Every order made by a Collector under the last preceding section shall have the same effect and be followed by the same consequences as the issue of a notice by the Collector under Section 66.
As soon as any rent-free land which has not previously been included in the valuation of any estate or tenure has been valued by the Collector after the issue of a notice as provided in Section 66, or after an order made under Section 68, the holder of such land shall become. liable to pay to the Collector the 1[local cess] due on such land, in accordance with such valuation, for the three years last preceding such valuation at the full 1[rate] at which such 2[cess was] levied for each such year in the district generally, together with interest calculated at 3[six and a quarter] per centum per annum on each instalment from the date on which instalment would have been payable if such valuation had been in force.
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1. Subs. by Act 1 of 1916. for the words "cess and public works cess'.
&
No owner or holder of rent-free land on whom a notice has been served by the Collector under Section 66, or in respect of whose land an order has been made by the Collector under Section 68, shall be liable to have the land to which such notice or order refers included in any return of an estate or tenure, or to pay any amount as 4[Iocal cess] otherwise than to the Collector or to some person appointed by him in that behalf, unless on a re-valuation of any estate or tenure being made, the Collector shall by an order in writing direct that for the future such land shall be included within such estate or tenure for the purposes of this Act;
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4. Subs. by Act 1 of 1916, for the words "road cess and public works cess".
(2)The amount of such fine accruing due from time to time may be levied by the Collector as provided in Section 98 or Section 99, and the fact of an appeal against such fine being pending shall not avail to prevent the levy of any such fine pending the disposal of the appeal, unless the Commissioner otherwise directs.
(3) Whenever the amount levied in respect of any such fine exceeds five hundred rupees, the Collector shall report the case specially to the Commissioner; and no further levy for such default shall be made otherwise than by authority of the Commissioner.
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1. Ins. by Act 4 of 1910.
The expenses incurred in making any valuation under Section 75 or Section 76 may be recovered together with all costs of the recovery thereof as provided in Section 98 from the person who was bound to make such return or who made the incorrect return.
.-(1) The Collector of the district shall cause to be served on the owner, chief agent, manager or occupier of every property assessable under this Chapter, a notice showing the amount of local cess payable in respect of such property and specify the date from which such cess shall take affect:
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3. Subs. by Act 24 of 1948.
Provided that it shall not be necessary to serve such notice in any year in respect of any such property when no change has been made in the amount of local cess payable in respect of the property since the issue of the last notice, under this section.
(2) The amount of local cess payable for any year by the owner, chief agent, manager or occupier of any property assessable under
(1) Notwithstanding anything to the contrary contained in the foregoing provisions, the owner, chief-agent, manager or occupier of every mine or quarry shall submit to the Collector, within 15 days of the expiry of each month a return in such form as may be prescribed showing the quantity of each mineral produce in such mine and quarry during the month and cumulatively from the beginning of the year, royalty payable therefor, the value at pit's mouth of the mineral produced on the land during the month and cumulatively during the year, and the local cess already paid till the end of the previous month as also cess which according to his own calculation is payable up to the end of that month.
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1. Ins. by Bihar Finance Act 5 of 1981 and subs. by Bihar Finance Act, 1982 (58 of 1982).
&n
In any case in which the occupier of such property is a different person from the owner, and has paid in excess of half of the sum due as 2[local cess] on account of any instalment, such occupier shall be entitled to deduct the amount of such excess from the next and subsequent instalments of rent payable in respect of such property: and every owner who has paid in excess of half of such sum due shall be entitled to recover the amount of such excess from the occupier:
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2. Subs. by Act 1 of 1916) for the words "road cess and public works cess".
Provided that in no case shall an occupier deduct from his annual rent more than half of the rate of the 2[1ocal cess] on every rupee thereof.
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The total of the 3[cess] payable in respect of property assessable under this Chapter owned or occupied by the same person in two or more districts, shall be payable to the Collector of the district where the owner, chief agent, manager or occupier may reside or have his chief place of business, and shall be by him transmitted to the Collectors of other district in the proportion in which the 4[District Funds] of such districts shall be severally entitled thereto, as provided in the section next following.
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3 Subs. by ibid. for "cesses".
4. Subs. by ibid for "District Road Fund".
Whenever any property assessable under this Chapter lies in two or more districts, the 1[Board of Revenue] shall from time to time determine, out of the total annual net profits 2[or the annual despatches] stated in the return, or in the valuation of such profits 3[or despatches, accruing in, or dispatched from the 4[territories] subject to the 5[State] Government and ascertained in any manner as aforesaid, the proportions in which such property shall be assessed in each of said districts respectively, and the proportion of the 6[local cess] due thereon which shall be assigned to the 7[District Fund] of each district concerned.
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1. Subs. by Act 4 of 1910, for the words "Lieutenant-Governor".
2. Ins. by Act 2 of 1936.
&nbs
Every notice under this Chapter may by served
(a) by leaving it at the registered office (if any) of such owner, chief agent, manager or occupier aforesaid; or
(b) by sending it by post in a letter addressed to such owner, chief agent, manager or occupier at his office; or, if he has more offices than one, at his principal office; or
(c) by giving it to such owner, chief agent, manager or occupier.
Chapter VI
[Rep. by the Cess (Bihar Amendment) Act, 1939 (Bihar Act 2 of 1939)]
The Collector, with the sanction of the Board of Revenue may appoint such establishments as may be required for making valuations and re-valuations under this Act, for making collections recovering arrears, keeping accounts connected therewith, and generally for all purposes connected with such valuations, re-valuations, collections and recoveries, and other purposes of this Act, and may incur such other expenses as are requisite for such purpose;
and the payments of such establishments and other charges on bills signed by the Collector shall be the first charge on the 7[District Fund].
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7. Subs. by ibid for "District Road Fund".
The Collector may, with the sanction of the Commissioner, pay to any person appointed by him to collect the 9[Iocal cess] such percentage of the total amount collected by such person as to him may seem fit.]
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8. Ins. by Act 4 of 1910.
9. Subs. by Act 1 of 1916, for the words "road cess and public works cess".
For the purpose of making any valuation of lands directed by this Part, the Collector shall exercise the powers vested in Collectors by clause (1) of Section 23 and clause (1) of Section 24 of Regulation 7 of 1882 except so far as the said clause authorize any inquiry into rights or interests attaching to such lands.
Every valuation under this Part shall be open to revision by the Commissioner or Board of Revenue, and not otherwise.
Any person who is bound to make any return under this Part shall be deemed to be legally bound to give notice and to furnish information to a public servant in respect of the same.
If the Collector shall see ground for believing that any return made is false, he may prosecute the maker accordingly.
1[* * * * *]
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1. The words. "And, if the person so prosecuted is convicted, the Collector may proceed to make a valuation of the lands mentioned in such ways and means as to whom seem expedient" repealed by Act 4 of 1910.
Every return filed by or on behalf of any person in pursuance of the provisions of this Part shall bear the signature and address of such persons, or his authorized agent, and shall be admissible in evidence against such person, but shall not be admissible in his favour.
Every notice under this Part required to be served, except as otherwise expressly provided may be served
(1) by delivering the same to the person to whom it is directed, or on failure of such service, by posting the same on some conspicuous part of the house in which the said person resides, or by delivering the said notice to any agent authorized to appear generally for the person to whom such notice is directed; or
(2) by sending a registered letter containing such notice directed to the said person in his usual place of abode, or to the place where he may be known to reside; or
(3) by posting a copy of the notice at the mal-cutcherry of the estate or tenure to which the notice relates, or, if no such mat-cutcherry be found, on some conspicuous place on such estate or tenure and. in the case
The costs of service of every notice and process by this Act required to be served shall, in the first instance be defrayed from the 1[District Fund] and subject to such rules as may be made by the Board of Revenue under Section 106, shall be recoverable either from the person to whom such notice or process is addressed, or from the person owing to whose default such notice or process is issued, as the Collector may think fit; and every such amount shall be deemed to be due to the Collector, but when levied by the Collector shall be credited to the 1[District Fund]:
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1. Subs. by Act 1 of 1916 for "District Road Fund".
No costs to be recovered for certain notices.-Provided that no costs or other expenses whatever shall be recovered from any pe
Every amount due or which may become due, to any Collector under the provisions of this Act in respect of any arrears of cess, of any expenses incurred, of any fee or costs payable, of any notices served, of any fines imposed, or on any other account, may be realised by such Collector by any process provided by any law]3 for the time being in force for the realization of public demands; and shall be deemed to be a public demand under such law:
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2. Section 98 is also applicable to the recovery of fines imposed under S. 18 and certain other Sums- See Ss. 18 * 77.
3. See now the B. & O. Public Demands Recovery Act, 1914 (B. & O. Act 4 of 1914).
Provided t
4[98-A. (i) Any notification issued at any time under section 6 of the Cess Act, shall be deemed always to have been validly issued and cess levied, collected, paid and remaining due or purporting to have been levied, collected, paid and remaining due under the said notification shall be deemed always to have been validly levied, collected, paid and remained due in accordance with this Act, notwithstanding any judgment or order of any Court, Tribunal or any authority.
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4. Ins. by Act 15 of 1990 clause (i) enforced from 1-4-1985 and clause (ii) from 1.4.1989.
(ii) No suit or any other proceeding shall be maintained or continued in any Court or before any Tribunal or authority for refund of any cess already levied; collected and said nor enforc
Instead of proceeding as provided by the last preceding section for the recovery of any sum due under this Act, or if after so proceeding the Collector shall have failed to find property belonging to the person from whom any such sum is due, by the sale of which such sum may be fully recovered, the Collector may, if he see fit, after recording his opinion to that effect cause a notification in form in Schedule F contained to be issued for the estate or tenure in respect of which any such amount is due.
Such notification shall be published by beat of drum in every village containing any land to which such notification relates, and a copy thereof shall be pasted in a conspicuous place in every such village and at the Mal-cutcherry of the estate or tenure to which such notification relates, if such cutcherry be found.
Every payment of rent,
.-(1) Upon the publication of the notification under Section 99 the Collector may, by a notice in form in Schedule G, require the holder of the estate or tenure in respect of which the notification has been published, within one month from the date of the service thereof, to lodge in the office of such Collector such documents, papers or registers relating to the estate or tenure as are referred to in Section 56 or 57 of the Bihar Tenancy Act, 1885, or Section 34 of the Chotanagpur Tenancy Act, or Section 46 or 47 of the Santhal Parganas Tenancy (Supplementary Provision Act, 1949, and commonly known as counterfoil of receipts, statement of accounts, jama band; books or jama wasul; books, as the Collector may deem necessary for the management of the estate or tenure.
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2. Ins. by Act 37 o
The 1[Board of Revenue] may at any time invest any person with the powers of a Collector under this Part to be exercised by such person under the control or supervision, of the Collector, or independently of such control and supervision. as the 1[Board of Revenue] shall direct.
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1. Subs. by Act 1 of 1916, for the words "Lieutenant-Governor".
The Collector may 2[**] delegate all or any of his powers and functions under this Part to be exercised under the control and supervision of the Collector, by any Deputy Collector, Assistant Collector, Sub-Deputy Collector or other officer of like rank:
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2. The words "with the section of the Commissioner" omitted by ibid.
Provided that every order passed by such Deputy Collector, Assistant Collector, Sub-Deputy Collector or other officer shall be appealable to the Collector within fifteen days of such order being passed.
Every person who shall deem himself to be aggrieved by any valuation made by a Collector under provisions of Section 75 or 76 may, within one month after the issue of the notice mentioned in Section 78. and, 3[subject to anything contained in Chapter II-A] every person who shall deem himself to be aggrieved by any valuation made by the Collector under the provisions of any other section of this Part may, within one month after the posting up of a copy of the valuation roll as mentioned in Section 35, prefer his objections to the Collector;
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3. Ins by Act 4 of 1910.
and, if such objections or any of them, or disallowed, may, within one month of such disallowance, appeal to the Commissioner against such valuation, and decision of the Commission
Every order for the levy of a fine or of expenses passed by a Collector under this Act shall be appealable to the Commissioner within one month from the service of the first process for the levy of such fine or expenses Except as otherwise provided in Section 18, pending such appeal, and until the order of Commissioner, which shall be final, all process for such levy shall be discontinued.
1[(1)] Every order passed by the Collector under Sections 19, 20, 26, 2[46(2)] 50, 51, 53, 3[* *], 98 or 99 shall be appealable to the Commissioner within one month from the date of such order.
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2. Ins. by Act 4 of 1910.
3. The figures "85" rep. by Act 24 of 1948.
4[(2) An appeal shall lie from an order under Section 99-A within one month from the date of such order
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4. Subs. by Act 4 of 1910.
(i) if such order is passed by an officer, other than the Collector of a district. to the Collector of the district,
&n
Notwithstanding anything hereinbefore contained,
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5. Subs. by Act 4of 1910.
(a) the Collector may at any time revise any order made under this Part by himself or by any officer subordinate to him, unless an appeal against such order has been preferred, and
(b) all proceedings of the Collector or of any officer of a lower grade under this Part shall be subject to the general control and supervision of the Commissioner and of the Board of Revenue, and all proceedings of the Commissioner under this Part shall be subject to the general control and supervision of the Board of Revenue].
The Board of Revenue may from time to time make, and when made, from time to time after, add to or cancel any rules
(a) prescribing forms for the notices, returns and valuation-rolls required by this Part to be issued or made;
(b) prescribing the amounts which shall be levied in respect of the issue of each notice and process under this Part, and regulating the recovery thereof under Section 97;
(c) prescribing the amount of copying fee to be bevied in respect of supplying extracts and copies of returns and valuation rolls as provided in Section 34;
(d) apportioning the amount of the 1[cess] for the payment of which the respective holders of the several shares of an estate in respect of which separate accounts are kept shall be primarily liable unde
Nothing in this Part contained, and nothing done in accordance with this Act, shall be deemed to effect the rights of any person in respect of any immovable property or of any interest therein except as otherwise expressly provided in this Act.
2[Part III Constitution and Administration of the District Fund
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2. Part III repealed by Act 3 of 1885 and Act 1 of 1916.
.-[Rep. by the B. and O. Cess (Amendment) Act, 1916 (B. and O. Act 1 of 1916), Section 3.]
[Rep. by the B. and O. Cess (Amendment) Act, 1916 (B. and O. Act 1 of 1916), Section 3.]
[Rep. by the B. and O. Local Self-Government Act of 1885 (Ben. Act 3 of 1885), Section 2.]
The 1[State] Government may from time to time make, and when made, from time to time alter, add to or cancel, any rules not inconsistent with the provisions of this Act,
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1. Subs. by A.L.O. for "Provincial".
2[ * *]
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2. Clauses (a), (b), (c), (e), (g) and (h) rep. by Act 3 of 1885.
(d) prescribing forms of accounts to be kept by the Collector under this Act:
(f) fixing the dates for payment of instalments of cess under Sections 42 and 573.
2[* *]
&n
SCHEDULE A
Form of return prescribed by Section 14
Amount of Government revenue or rent payable by the estate or tenure:
Rs. p.
Part I
District
Name by which the estate or tenure is known, and the number which it bears on the Collector's general register kept by the Collector Details of lands in the actual occupation or cultivation of the person submitting the return:
6[Note.-In the body of this statement should be entered only Nijjot lands and such uncultivated lands in the use and occupation of the maker of the return as are capable of assessment on their annual value.]
&nbs
SCHEDULE B
Form No. 1
Form of Notice upon a Revenue-paying Estate or Rent-paying Tenure under Section 17 District of........
NOTICE UNDER SECTION 17 OF THE CESS ACT, 1880
The holders of estate of tenure (description to be filled in) in the district of .................................and all others interested therein are hereby required to lodge in the office of the Collector of the said district a return, in the form hereunto annexed, of all lands comprised in such estate or tenure and the rents paid therefor. Such return must be signed by such holder or his authorized agent, and be so lodged within the time mentioned below under a penalty of a daily fine which may amount to fifty rupees on each such holder for every day after the expiry of such ti
SCHEDULE C
Form of Notice under Section 33
District of ..........
NOTICE UNDER SECTION 33 OF THE CESS ACT, 1880 The owner, chief agent, manager or occupier of (give the name by which the concern or property is known) situated in the district of .... ....is hereby required to lodge in the office of the Collector of ......of............a return in the form hereunto annexed, showing the amount of land under cultivation at the date of this return in the said ..........Such return must be signed by him and be lodged within the space of two months from the service of this notice (unless within the said two months such owner, chief agent, manager or occupier obtain from the Collector an extension of the said space of two months). under penalty of a daily fine of fifty rupees for every day after the
SCHEDULE D
Form of Notice under Section 52
Notice to Holders of Lands Held Rent-Free Under Section 52 of The Cess Act, 1880'
Notice is hereby given to all concerned that the lands specified in the annexed extracts form valuation-rolls of estates and tenures have been entered by the holders of such estates and tenures in the valuation-returns of their estate and tenures under the Cess Act, 1880, and have been valued as shown in the extracts.
Every owner and holder of any land entered in these extracts may appear before the Collector within one month of the publication of this notice, and may object to the amount at which his land had been valued.
If no such objection is made, the owners and holders of lan
Schedule E
Form of notice under 3[sub-section (1) of Section 72]
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3. Ins. by Act 2 of 1936.
District of ................
Notice under 3[sub-section (1)] of Section 72, of the Cess Act, 1880 The owner, chief agent, manager or occupier of the (give the designation of the property), situated in the district of .... ..is required to lodge in the office of the Collector of the district of...................a return in the form hereunto annexed showing the profits of the........... ..calculated on the avera. He of the profits of the last three years for which accounts have been made up. [Such return must be signed by him or his authorised agent, and be so lod
SCHEDULE F
Form of Notice under Section 99
District of .................
NOTICE UNDER SECTION 99 OF THE CESS ACT, 1880
The occupier, tenure-holders, under-tenants and raiyats on estate or tenure (the estate, tenure or lands to be here clearly designated) are hereby prohibited, until further order of the Collector, from making any payment of rent now or hereafter to be become due from them in respect of any land comprised within such estate or tenure except to the Collector of the said district or to (Name of person) hereby appointed to receive the same. The Collector will grant receipts for all sums paid; and such receipts will, under the provisions of the above Act, be valid discharge, to the extent of the sums covered by such receipts, for rent du
1[SCHEDULE G
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1. Ins. by Act 37 1951.
Form of notice under Section 99-A
District of ............
Notice Under Section 99-A of The Cess Act, 1880
To
Name (1)
(2)
(3)
son of resident
son of resident
son of resident
estate Tauzi No. Thana
tenure T
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