WEST BENGAL CESS (AMENDMENT) ACT, 1981

Act No. 35 of 1981

19th October, 1981

An Act to amend the Cess Act, 1880. Whereas it is expedient to amend the Cess Act, 1880 (Ben. Act IX of 1880), for the purpose and in the manner hereinafter appearing; It is hereby enacted in the Thirty-second Year of the Republic of India, by the Legislature of West Bengal, as follows:-

S.1 Short title

This Act may be called the West Bengal Cess (Amendment) Act, 1981.

S.2 Substitution of new section for section 80 of Ben. Act IX of 1880

For section 80 of the Cess Act, 1880, the following section shall be substituted:-

80. "Notice of rate of cess and date of payment s

When the rate of road cess and public works cess to be levied in the district upon property assessable under this chapter shall have been determined for any year as in this Act provided, the Collector of the district shall cause to be served on the owner, chief agent manager or occupier of every such property a notice showing the amount of road cess and public works cess respectively payable in respect of such property ,and specifying the date from which such cesses shall take effect .Such amount shall be payable by such owner ,chief agent ,manager or occupier to such Collector in two equal instalments within a period of sixty days from the date of service of the notice as aforesaid" .