6. Cesses how to be assessed. - The road cess and the public works cess [shall be assessed-]
(a)in respect of lands, on the annual value thereof,[(b) in respect of all mines and quarries, on the annual despatches therefrom, and](c)in respect of [* * * * *] tramways, railways and other immovable property, on the annual net profits thereof,ascertained respectively as in this Act prescribed;]and the rates at which such cesses respectively shall be levied for each year shall be determined for such year in the manner in this Act prescribed:[Provided that-](1)the rates of such road cess and public works cess shall not exceed six paise and twenty-five paise respectively on each rupee of such annual value,(2)the rates of each of such road cess and public works cess shall not exceed-[(i) fifty paise on each tonne of coal, minerals or sand of such annual despatches, and](ii)six paise on each rupee of such annual net profits.[Explanation. -] For the purposes of this proviso, one tonne of coke shall be counted as one and a quarter tonne of coal.
