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State of Bihar - Section

Section 17 in The Cess Act, 1880

17. Form of notice and time for lodging returns.

- The notice mentioned in the last preceding section shall be in the Form No. 1 in Schedule B contained or in the Form No. II in the said Schedule contained, as the case may be, and shall require every holder of the estate or tenure severally to lodge the return within time specified below, viz. -Within six weeks of the service of the notice, if the return relate to an estate or tenure which is liable to the payment of annual revenue or of rent not exceeding Rs. 500, or any share or interest in such estate or tenure:Within three months of the service of the notice, if the return, relate to other estate or tenure, or to any share or interest therein.Within six weeks of the service of the notice, if the return relate to any estate or tenure of which the gross annual rental does not exceed Rs. 500, or to any share or interest in such estate or tenure.Within three months of the service of the notice, if the return relate to any other estate or tenure, or to any share or interest therein.The Collector may in his discretion extend the time allowed for lodging any such return.