Section 98C in The Gujarat Municipalities Act, 1963
98C. Manner of levying cess described in section 98A.
- The cess described in section 98A shall be levied, so far as may be, in same manner, and under the same provisions of law, as the land revenue;Provided that in case of any land in the possession of a tenant, if such tenant is liable to pay the land revenue in respect of such land under the provisions of the Bombay Tenancy and Agricultural Lands Act, 1948 (Bombay LXVII of 1948), or the Bombay Tenancy and Agricultural Lands (Vidarbha Region and Kutch Area) Act, 1958 (Bombay XCIX of 1958), such tenants shall be primarily liable for the payment of cess in respect of such land.
