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State of Odisha - Section

Section 10A in The Orissa Cess Act, 1962

10A. [ Remission of cess. [Substituted vide Orissa Act No. 5/1980, w.e.f. 20. 5. 1980.]

- Whenever distress is caused to the land owners by serious drought, flood, fire, cyclone, earth-quake or any other serious natural calamity in the State of Orissa or any part thereof, Government may, by order, direct that cess payable under this Act in respect of all or any of the lands in the State or such part thereof, as the case may be, shall be remitted or realization of such cess shall be suspended for such period as may be specified in the order.