80. [ Notice of rate of cess and date of payments. - [section 80 substituted by West Bengal Act 35 of 1981.]
When the rate of road cess and public works cess to be levied in the district upon property assessable under this chapter shall have been determined for any year is in this Act provided, the Collector of the district shall cause to be served on the owner, chief agent, manager or occupier of every such property notice showing the amount of road cess and public works cess respectively payable in respect of such property, and specifying the date from which such cesses shall take effect. Such amount shall be payable by such owner, chief agent, manager or occupier to such Collector in two equal instalments within a period of sixty days from the date of service of the notice as aforesaid].
