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[Cites 0, Cited by 0] [Section 54] [Entire Act]

State of Jharkhand - Subsection

Section 54(2) in The Cess Act, 1880

(2)whenever the rate fixed for the levy of the [local cess] [Substituted by 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