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Bengal Presidency - Section
Section 17 in 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. I 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 the time specified below, namely:
| //In the case of Revenue-paying Estates andRent-paying Tenures.// | |
| If the return relate to an estate or tenure which is liable tothe payment of actual revenue or of rent not exceeding Rs. 500,or to any share or interest in such estate or tenure. | Within six weeks of the service of the notice. |
| If the return relate to any other estate or tenure, or to anyshare or interest therein. | Within three months of the service of the notice. |
| //In the case of Revenue-free Estates and Rent-freeTenures.// | |
| If the return relate to any estate or tenure of which thegross annual rental does not exceed Rs. 500, or to any share orinterest in such estate or tenure. | Within six weeks of the service of the notice. |
| If the return relate to any other estate or tenure, or to anyshare or interest therein. | Within three months of the service of the notice. |