- The [Board of Revenue] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (B. & O. Act 1 of 1916), for 'Lieutenant-Governor'.] shall by an order published in the Official Gazette, fix the date from which the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (B. & O. Act 1 of 1916), for 'cesses'.] 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.
