(1)The Government may levy a local cess at the rate equal to the land revenue on all items of land revenue.(2)The provision of the Karnataka Land Revenue Act, 1964 (Karnataka Act 12 of 1964) and the rules, notifications and orders made thereunder shall be applicable for payment and recovery of the local cess levied under this section as if the local cess is in addition to the land revenue payable in respect of the land concerned.(3)The entire amount collected under sub-section (1) from a panchayat area shall be passed on to the Grama Panchayat of that area
