(1)From and after the commencement of this Act all lands shall be liable to the payment of cess determined and payable as herein provided:[Provided that no such cess shall be payable in respect of lands which were not liable to payment of tent or revenue prior to the 1st day of April, 1977 or lands in respect of which a tax on holding is assessed under the Orissa Municipal Act (25 of 1950.)] [Substituted vide Orissa Act No. 7 of 1978, w.e.f.1.4.1977.][* * *] [Omitted vide Orissa Act No. 10 of 1994.]
