Section 74(3) in The Chhattisgarh Panchayat Raj Adhiniyam, 1993
(3)The cess levied under sub-sections (1) and (2) and the development (ax levied under sub-section (3) of Section 77 shall be in addition to the land revenue or rent or any other cess or tax on such land under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959) or under any other enactment for the time being in force and shall be payable and collected so far as may be in the same manner as the land revenue.Explanation. - In this section the expression "tenure holder" "Government lessee", "land revenue" and "rent" shall have the same meaning as assigned lo them in the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959).
