- There shall be levied and collected a health cess at the rate of [fifteen paise] [Substituted by Act 33 of 1976 w.e.f. 1.4.1976.] in the rupee on, -(i)all items of land revenue;(ii)the items of State Revenues mentioned in Schedule A; and(iii)the items of taxes mentioned in Schedule B levied under any law for the time being in force by a local authority.
