(1)A health cess shall be payable to the Government for each financial year-(a)by every person in any municipality constituted under the Bihar and Orissa Municipal Act, 1922 (B. &0. Act VII of 1922), and in any area specified in a notification issued under sub-section (1) of Section 388 of that Act, at the rate of forty per cent of the tax on a holding under clause (b) of sub-section (1) of Section 82 or under clause (b) of Section 389, as the case may be, of that Act and shall be recoverable in the same manner, as if it were such tax;(b)by every person in the area to which the [Patna Municipal Corporation Act, 1951 (Bihar Act VIII of 1952)] [Now, Bihar Municipal Act, 2007.], applies, at the rate of forty per cent of the tax on a holding under clause (b) of Section 123 of that Act and shall be recoverable in the same manner as if it were such tax; and(c)by every raiyat in any other area other than a Cantonment, at the rate of forty per cent of the total rent which is payable by a raiyat or, if no rent is actually payable, would on a reasonable assessment, be payable, during the year, for any land held by a raiyat or by any other person in actual use of occupation thereof and shall be recoverable in the same manner as if it were such rent.(2)The proceeds of the health cess shall be deposited in the Government Treasury and shall form part of the Consolidated Fund of the State.(3)The proceeds of the health cess shall be applied wholly to the improvement of hospitals in the State and service therein.
