Section 74(1) in The Chhattisgarh Panchayat Raj Adhiniyam, 1993
(1)Every tenure holder and Government lessee shall be liable to pay for each revenue year for the purpose of this Act, a cess in respect of land held by him within the Gram Panchayat area at the rate of fifty paise on every rupee or part thereof exceeding fifty paise on the land revenue or rent assessed on such land.
