40. Notice showing amount of cess payable to be served on Zamindars.
- When the rate of [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for 'road cess and public works cess'.] to be levied in any district [on the annual value of lands] [Inserted by the Bihar L.S.G. and Cess (Amendment) Act, 1948 (Bihar Act 24 of 1948).] shall have been determined for any year and published in the [Official Gazette] [Substituted by para 4(1) of Adaptation of Laws Order for 'Calcutta Gazette'.] [ * * * *] [The words 'as provided in Section 155' repealed by the Bihar and Orissa L.S.G. Act, 1885 (Ben. Act 3 of 1885).] the Collector of the district-shall cause the rate so determined to be published by affixing a notification in some conspicuous place in the office of the said Collector, in every Civil Court, in every police-station, in the office of every Sub-Divisional Officer within the district, andshall cause such rate to be proclaimed by beat of drum throughout the district, andshall cause to be served on the holder of every estate within the district a notice showing the amount of [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for 'road cess and public works cess'.] payable in respect of his estate, and specifying the date from which such [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for 'road cess and public works cess'.] will take effect:Provided that it shall not be necessary to serve such notice, when no change has been made in the valuation of the estate or in the rate of [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for 'road cess and public works cess'.] [on the annual value of lands] [Inserted by the Bihar L.S.G. and Cess (Amendment) Act, 1948 (Bihar Act 24 of 1948).] since the issue of the last notice under this section.
