5. All immovable property to be liable to a local cess.
- From and after the commencement of this Act in any district or part of a district, all immovable property situate therein except otherwise in [Section 2] [Substituted by 2 of 1939 for 'Sections 2 and 3'.] provided, shall be liable to the payment of a [local cess] [Substituted by Act 1 of 1916 for 'road cess and a public works cess'.].
