Section 74(3) in The M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993
(3)The cess levied under sub-sections (1) and (2) and the development tax levied under sub-section (3) of Section 77 shall be in addition to the land revenue or rent or any other cess or tax on such land under the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959) or under any other enactment for the lime being in force and shall be payable and collected so far as may be in the same manner as the land revenue.Explanation. - In this section the expression "tenure holder" "Government lessee," "land revenue" and "rent" shall have the same meaning as assigned to them in the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959).] [Substituted by M.P. Act No 2 of 1997 (w.e.f. 7-1-1997).]
