Section 74(1) in The M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993
(1)Every tenure holder and Government lessee shall be liable to pay for each revenue year for the purpose of this Act, a cess in respect of land held by him within the [Gram Sabha area] [Substituted by M.P. Act No. 43 of 1997 (w.e.f. 2-10-1997).] at the rate of fifty paise on every rupee or part thereof exceeding fifty paise on the land revenue or rent assessed on such land.
