Section 4(15) in The Himachal Pradesh Land Revenue Act, 1953
(15)"rates and cesses" means rates and cesses which are primarily payable by land-owners, and includes: -(a)the local rate if any payable under the law in force in the State and any fee payable to local bodies including Panchayats formed under the [Himachal Pradesh Panchayati Raj Act, 1968] [Substituted by section 2(c)of HP. Act 21 of 1976, for words 'the Himachal Pradesh Panchayat Raj Act'.] for the use of, or all benefits derived from the following works:-(i)the construction and repair of embankments and the supply, storage and control of water for agricultural purposes;(ii)the preservation and reclamation of soil and the drainage and reclamation of swamps;(b)village officer's cesses; and(c)sums payable on account of village expenses;
