5. All immovable property to be liable to a local cess.
- From and after the commencement of this Act in any district or part of a district, all immovable property situate therein except otherwise in [Section 2] [Substituted by the Cess (Bihar Amendment) Act, 1939 (Bihar Act 2 of 1939) for 'Sections 2 and 3'.] provided, shall be liable to the payment of a [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (B. O. Act 1 of 1916) for 'road cess and a public works cess'.].
