40. Notice showing amount of cess payable to be served on zamindars. - When the rate of road cess and public works cess to be levied in any district shall have been determined for any year and published in the [Official Gazette][******], the Collector of the district shall cause the rate so determined to be published by affixing a notification in some spacious place in the office of the said Collector, in every Civil Court, in every police-station, and in the office of every Sub-divisional Officer within the district, and
shall 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 road cess and public works cess payable in respect of his estate, and specifying the date from which such 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 road cess or public works cess since the issue of the last notice under this section.[40A. Recovery of cess from tenures in Government estates. - Notwithstanding anything in the definitions of "estate" and "tenure" in section 4 or elsewhere in this Act contained, the Board of Revenue may direct that any land (other than the holding of a cultivating raiyat) of which the rent or revenue is payable directly to the Government as proprietor thereof shall, for the purposes of this Part, be deemed to be a tenure and not an estate, and that the Government shall be deemed to be the holder of the estate within which such tenure is included and thereupon the Collector may recover any sum payable from such tenure under the provisions of this Act, in the same manner and under the same penalties as if the same were arrears of rent or revenue due to him.]
