Section 13 in Bihar and Orissa Primary Education Act, 1919
13. [ Rate of free primary education cess. [Substituted by Bihar Act 4 of 1959 for original Sections 12 and 13.]
(1)The free primary education cess shall, -(a)in any municipality constituted under the Bihar and Orissa Municipal Act, 1922, and in any area specified in a notification issued under subsection (1) of Section 388 of that Act, be [fifty per cent] of the tax on holding under clause (b) of sub-section (1) of Section 82 or under clause (b) of Section 389, as the case may be, of that Act and shall be recoverable in the same manner as if it were such tax;(b)in the area to which the Patna Municipal Corporation Act, 1951, applies, be [fifty per cent] [Substituted by Bihar Act, 28 of 1976, vide Section 2 thereof (w.e.f. 1st October 1974).] of the tax on a holding under clause (a) of Section 123 of that Act and shall be recoverable in the same manner as if it were such tax; and(c)in any other area, other than a Cantonment, be [fifty per cent] [Substituted by Bihar Act, 28 of 1976, vide Section 2 thereof (w.e.f. 1st October 1974).] of the total rent which is payable by raiyat, or if no rent is actually payable, would, on a reasonable assessment, be payable, during the year, for land by raiyat or by any other person in actual use or occupation thereof and shall be recoverable in the manner as if it were such rent.](2)The proceeds of the free primary education cess realised under clause (a) or (b) of sub-section (1) shall, after deducting ten per cent, thereof as collection charges, he deposit in the Government Treasury and shall form part of the consolidated Fund of State.(3)The proceeds of the free primary education cess realised under clause (c) of sub-section (1) shall, after deducting such collection charges as may be prescribed by the State Government from time to time, be deposited in the Government Treasury and shall form part of the Consolidated Fund of the State.(4)The nett proceeds of the primary education cess shall be applied wholly to the provision of free primary education and purposes connected therewith (including the provision of school accommodation) in the State.
