5. [ Rate of Cess, assessment and fixation of Cess year. [Substituted vide Orissa Act No. 10 of 1994.]
(1)The cess shall be assessed on the annual value of all lands on whatever tenure held calculated in the manner hereinafter appearing.(2)The rate per year at which such cess shall be levied shall be fifty per centum of the annual value of the land with effect from the 5th day of April, 1991 and seventy-five per centum of such value with effect from such date as the. State Government may, by notification appoint.]
