41. [ Mode of payment of local cess by holder of certain tenancy or tenure-holder and cultivating raiyat. [Substituted by Bihar Act 12 of 1975, Section 4 (w.e.f. 1st October, 1974).]
(1)Except as otherwise in this Act provided-(i)a holder of Mundarikunt Kattidari tenancy within the meaning of the Chotanagpur Tenancy Act, 1908 (Bengal Act 6 of 1908) or of a Bhumidhar tenure, prepared and confirmed under the Chotanagpur Tenures Act, 1869 (Bengal Act of 1869) shall yearly pay to the Collector the entire amount of the local cess calculated on the annual value of the land comprised in his tenancy or tenure, as the case may be, at the rate of twenty paise for a rupee, less a deduction of ten paise for every rupee of the rent payable by him for such tenancy or tenure; and(ii)every cultivating raiyat shall pay to the Collector the said local cess calculated at the said rate upon the rent payable by him or upon the annual value ascertained under the provisions of Section 24 or Section 25 of the land held by him.(2)Notwithstanding anything hereinbefore in this section contained all persons to whom Chaukidar Chakran lands have been transferred under Part II of the Village Chaukidari Act, 1870 (Bengal Act VI of 1870), or the heirs or assigns of such persons, shall yearly pay to the Collector the entire amount of local cess calculated on the annual value of such lands at the rate of twenty paise for each rupee.]
