Section 74 in The Chhattisgarh Panchayat Raj Adhiniyam, 1993
74. Power to levy Cess on land.
(1)Every tenure holder and Government lessee shall be liable to pay for each revenue year for the purpose of this Act, a cess in respect of land held by him within the Gram Panchayat area at the rate of fifty paise on every rupee or part thereof exceeding fifty paise on the land revenue or rent assessed on such land.(2)A Zila Panchayat may increase the rate specified in sub-section (1) lo the extent of ten rupees through a resolution passed to this effect in the prescribed manner.(3)The cess levied under sub-sections (1) and (2) and the development (ax levied under sub-section (3) of Section 77 shall be in addition to the land revenue or rent or any other cess or tax on such land under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959) or under any other enactment for the time being in force and shall be payable and collected so far as may be in the same manner as the land revenue.Explanation. - In this section the expression "tenure holder" "Government lessee", "land revenue" and "rent" shall have the same meaning as assigned lo them in the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959).
