Section 6(2) in The Chhattisgarh Upkar Adhiniyam, 1981
(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.
