Section 46 in The Bihar and Orissa Local Self-Government Act, 1885
46. District Board to fix rate of local cess annually.
- A District Board, or or before the day prescribed in the rules made by the [State] [Substituted by ALO.] Government under this Act, shall hold a meeting for the purpose of fixing the rate at which the [local cess] [Substituted for 'road cess' by B. and O. Act 3 of 1932.] [on the annual value of lands] [Inserted by Bihar Act 24 of 1948.] shall be levied in the district during the ensuing cess year:Provided that the rate at which [such local cess] [Substituted by Bihar Act 24 of 1948., for 'the local cess'.] is levied [* * *] [The words 'when this Act comes into force in such district' repealed by B. and O. Act 3 of 1932.] shall not be reduced without the sanction of the [State] [Substituted by ALO.] Government:[Provided further that if the District Board fails to fix the rate of such local cess for the ensuing year as required by this section, the rate at which such local cess shall be levied during the ensuing cess year shall, subject to the provisions of sub-section (2) of Section 38 of the Cess Act, 1880, be the same as the rate at which such local cess was levied during the cess year immediately preceding the ensuing cess year.] [Added by Bihar Act 24 of 1948.]
