Power to levy and collect road cess

(1) For the purpose of laying out the roads within the command area and their proper upkeep and maintenance, it shall be lawful for the Government to levy and collect road cess in the form of a tax on lands in the Command area from the land-holders who, in their opinion, are benefited or are capable of being benefited by any scheme undertaken under this Act. (2) The rate at which the road cess shall be levied, the manner of assessment and realization of road cess and the utilisation of such road cess shall be such as may be prescribed: Provided that such rate of road cess shall not exceed Rs. 12.35 per hectare of land in the command area.