Section 6 in The Chhattisgarh Upkar Adhiniyam, 1981
6. Levy of cess on lands and buildings.
(1)There shall be charged, levied and paid tor each year an urban development cess on all lands or buildings or both situated in municipal area or urban area at the rate of 5 per centum of the annual letting value or annual value :Provided that where the lands or buildings or both are in occupation of the owner himself, the rate of cess shall be one half of the rate aforesaid ;Provided further that no cess shall be charged, levied and paid in respect of lands or buildings or both, the annual letting value or annual value whereof is less than ten thousand rupees.(2)The cess charged and levied under sub-section (1) shall be in addition to tax charged and levied on lands or buildings or both in respect of annual letting value or annual value thereof under the law relating to local authority or the Sampatti Kar Adhiniyam, as the case may be, and shall be payable by the owner in the same manner as that tax.(3)Subject to the provisions of this part, the provisions of the law relating to local authority or the Sampatti Kar Adhiniyam, as the case may be, and the rules made thereunder shall apply to the cess as if the cess were a tax levied under the said law or the Sampatti Kar Adhiniyam, as the case may be.
