Cess Act, 1880
6. Cesses how to be assessed. - The road cess and the public works cess [shall be assessed-]
(a) in respect of lands ... profits thereof, ascertained respectively as in this Act prescribed;] and the rates at which such cesses respectively shall be levied for each year shall
Cess Act, 1880
2. Extent. - This Act shall take effect at once in every district and part of a district in which Bengal Act ... means of communication)] and Bengal Act 2 of 1877[(an Act to provide for the levy of a cess for the construction, charges and maintenance
that the cess shall be paid to him direct, the total cess calculated on the annual value of such land, not being cess-free land ... works cess as in this chapter provided. [107N. Power to Collector to grant abatement or remission of cess. -] Notwithstanding anything contained in this Act
Section 4 in Cess Act, 1880
4. Interpretation-clause. - In this Act, unless there be something repugnant in the subject or context,-
[["annual value ... this Act: "Schedule" means a schedule to this Act annexed, and every such schedule shall be read as part of this Act: "tenure" includes every
Section 44 in Cess Act, 1880
44. Effect of opening separate account under Act 11 of 1859 or Bengal Act 7 of 1876. - (1) When ... regard to the payment and realization of road cess and public works cess under this Act, to all the advantages of separate liability enjoyed
Section 51 in Cess Act, 1880
51. Holders of estates and tenures bound to return rent-free lands and to pay cess at half rates ... road cess and public works cess on the annual value of such lands at one-half of the rates fixed under this Act
Section 54 in Cess Act, 1880
54. Notice to be published by holders of estate in certain cases. - In the following cases, that ... annual value which has been fixed under the Act for the levy of the road cess and public works cess respectively for the year
Section 49 in Cess Act, 1880
49. Recovery by recorded share-holders from their co-sharers by certificate process. - Wherever any shareholder in an estate ... revenue or rent to the Collector direct,
shall have paid the road cess or public works cess payable in respect of such estate
Section 64 in Cess Act, 1880
64. Additional return of rent-free land entered in return under Bengal Act 10 of 1871 may be made ... paid to the Collector any cess payable under the said Act, or under the Bengal Act 2 of 1877 in respect of the said rent
Section 29 in Cess Act, 1880
29. Computation of annual value of land comprised in a subordinate tenure in a summarily valued estate or tenure
