- [This Act shall take effect at once in every district] [These comprise the following districts in Bihar:-In Bhagalpur Division-Bhagalpur, Munger and Purnea. In Patna Division-Gaya, Patna and Shahabad, New Tirhut Division-Champaran, Darbhanga, Muzaffarpur and Saran.] and part of a district in which [Bengal Act X of 1871] [Bengal Acts 10 of 1871 and 2 of 1977 have been repealed by Section 3.] (an Act to provide for local rating for the construction and maintenance of roads and other means of communication and [Bengal Act X of 1871] [Bengal Acts 10 of 1871 and 2 of 1977 have been repealed by Section 3.] (an Act to provide for the levy of cess for the construction, charges and maintenance of provincial public works) may be in force on the date of the commencement of this Act.(The Lieutenant-Governor may, by the notification in the Calcutta Gazette, extend its provisions to any other district or part of a district situate in the territories for the time being administered by him, and this Act shall take effect accordingly therein from the date specified in such notification):[Provided that nothing herein contained shall be deemed to affect any immovable property except the mines and quarries within the limits of any municipality under the Bihar and Orissa Municipal Act, 1922 or save as provided in any notification that may be issued under sub-section (4) of Section 3 of the Cantonments Act, 1924, within the limits of any cantonment.] [Substituted by Finance Act 5 of 1981, vide Section 84 thereof and shall be deemed always to have been substituted.]Power to exempt districts from operation of Act. - The State Government may, by notification in the official Gazette, exempt any district or part of a district or any estate or tenure, from the operation of this Act, [or any portion thereof] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (B & O Act 1 of 1916).] and may at any time, by a similar notification, revoke such exemption.
