Section 91 in The United Provinces Tenancy Act, 1939
91. Illegal cesses
. - (1) Notwithstanding that the cess has been recorded under the provisions of Section 55 or Section 86 of the United Provinces Land Revenue Act, 1901, no cess which is levied in accordance with village custom, other than a payment in kind which forms part of the rent payable for a holding, shall, after such date as may be notified by the [State Government] in the official Gazette, be recoverable in any civil or revenue Court unless such cess is sanctioned under the provisions of sub-section (2).(2)The State Government may sanction the collection of any cess levied on account of any bazar or fair and may impose on the collection of such cess any such condition regarding conservancy, police or other establishments as it thinks fit.(3)The State Government may, in case of doubt, declare whether any payment is a cess to which the provisions of sub-section (1) or sub-section (2) apply.(4)A landlord may apply to the Collector, that at the last revision of settlement, the assessment of revenue on his land was based on the payment to him of cesses which are declared in this section to be irrecoverable, and, on receipt of such application the Collector shall, with the approval of, and in accordance with rules made by the Board, remit such portion of the land revenue payable by the applicant as he finds to have been assessed on account of such cesses.
