- The cess payable in respect of lands not covered by an order made under Sub-section (1) of Section 8 or under Section 9 shall, whenever Government, by order, so direct, be assessed or revised by the Collector in the prescribed manner, and the cess so assessed or revised shall take effect from the beginning of such year as may be fixed by the Board of Revenue.[***] [Omitted vide Orissa Act No. 10 of 1994.]
