Section 3(9) in Jammu and Kashmir Land Revenue Act, 1996
(9)"rates and Cesses" means rates and cesses which are primarily payable at land holders and includes -(a)any annual rate chargeable on holders of lands under section 56 of the Jammu and Kashmir State Canal and Drainage Act,1963;(b)the Village Officer's Cesses;(c)the education and road cesses;(d)sums payable on account of village expenses ; and(e)sanitation cess;
