54. Notice to be published by holders of estates in certain cases.
- In the following cases, that is 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 [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916) for '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 date fixed by the [Board of Revenue] [Substituted by the Bengal Cess (Amendment) Act, 1910 (Bengal Act 4 of 1910), for the words 'Lieutenant-Governor'.] under Section 57 for payment of instalments of the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916], for 'cesses'.] by holders of rent-free land are changed,the holder of every estate or tenure to whom any [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916], for 'cesses'.] is 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 [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916], for 'cesses'.]; and requiring every owner and holder of any such land of which the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916], for 'cesses'.] is payable to the person who cause the notice to be published to pay the amount of the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916], for '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 the land, as entered in the Collector's valuation-roll] [Substituted by the Bengal Cess (Amendment) Act, 1910 (Bengal Act 4 of 1910) for the original clause.];(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 [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916) for the words 'road cess and public works cess respectively'.] for the year;(5)the amount of the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916], for 'cesses'.] payable in respect of each tenure or holding, calculated at such [rate] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916], for 'rates'.]; and(6)the dates fixed by the [Board of Revenue] [Substituted by the Bengal Cess (Amendment) Act, 1910 (Bengal Act 4 of 1910), for the words 'Lieutenant-Governor'.] under Section 57 for the payment of each instalment together with the amount of each instalment.
