Section 29(1) in The Punjab Land Revenue Act, 1887
(1)The [State Government] may, by notification, impose on all or any estates in the territories for the time being administered by it a cess, to be called the village officers' cess, at such rate or rates not exceeding [five paise] [These words were substituted for the words 'half anna ' by the Punjab Act 14 of 1994] for every rupee of the annual value as it may think fit, for remunerating [headmen and chief headmen] [The words were substituted for the words 'village- officers' by the Repealing and Amending (Rates and Cesses) Act, 1907 (4 of 1907).]in those territories and defraying other expenditure directly connected with the supervision of those officers or with the performance of their duties.
