Section 15 in The Orissa Consolidation of Holdings and Prevention of Fragmentation of Land Rules, 1973
15. Settlement of cess under Sub-Section (3) of Section 7.
(1)The cess payable under the provision of Orissa Cess Act, 1962, as amended from time to time, shall also be assessed on and in the consolidation area by the Assistant Consolidation Officer in course of settlement of rent under the provisions of Rule 14 and the cess so assessed shall be entered in the Land Register prepared under Clause (b) of Sub-Section (2) of Section 6.(2)The cess so assessed shall, subject to alteration, if any, in proceedings under the Act and these Rules for alteration of rent, be deemed to have been correctly assessed under the Orissa Cess Act, 1962 and shall take effect from the date from which such rent takes effect ;Provided that the cess payable under any law for the time being in force shall continue to be so payable until after the cess assessed under this rules takes effect ;Provided further that in making assessment of cess under this rule, the annual value of lands held by land-owners in the consolidation area shall be construed [* * *] [Deleted vide R.D. Notification No. 27236.-C.H. (Legislative) 37/76-R in Orissa Gazette Extraordinary No. 701/30.4.1976.] or deemed to be the rent settled under [Sub-rule (5) of Rule 14] [Corrected vide Orissa Gazette Extraordinary No. 57/1975.] and entered in the Land Register under the said provision.(3)The cess payable by the land-owner in respect of his holding after consolidation shall be equal to the cess payable in respect of his holding before consolidation subject to reduction, if any, made under Section 28.
