5. All immovable property to be liable to a road cess and public works cess. -
From and after the commencement of this Act in any district or part of a district, all immovable property situate therein except as otherwise in [section 2] [Word and figure substituted by Bengal Act 1 of 1939.] provided, shall be liable to the payment of a road cess and a public works cess.
