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State of West Bengal - Section

Section 54 in The Cess Act, 1880

54. Notice to be published by holders of estate in certain cases. -

In the following cases, that is to 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 road cess or of the public works cess in any year is changed from the rate at which such cess was levied in the preceding year; and
(3)whenever the dates fixed by the [Board of Revenue] [Words substituted by Bengal Act 5 of 1915.] under section 57 for payment of instalments of the cesses by holders of rent-free land are changed,the holder of every estate or tenure to whom any cesses are 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 cesses respectively; and requiring every owner and holder of any such land of which the cesses are payable to the person who causes the notice to be published to pay the amount of the cesses specified in such notice as it falls due, until a similar notice of change of the amount shall be given.Such notice shall contain the following information in respect of each tenure and holding of rent-free land which is entered separately in the Collector's valuation roll:-
(1) [ a statement of the quantity, or a description, of theland, as entered in the Collector’s valuation-roll;] [Clause (1) is in this form in Western Bengal.] (1) [ a specification of the land in respect of which the cessesare payable;] [Clause (1) is in this form in Eastern Bengal.]
(2)the name of the owner, holder or occupier of such lands if known;
(3)the annual value of such land as entered in the Collector's valuation-roll;
(4)the rate on each rupee of the annual value which has been fixed under the Act for the levy of the road cess and public works cess respectively for the year;
(5)the amount of the cesses payable in respect of each tenure or holding, calculated at such rates; and
(6)the dates fixed by the [Board of Revenue] [Words substituted by Bengal Act 5 of 1915.] under section 57 for the payment of each instalment, together with the amount of each instalment.