Levy of school building cess

There shall be levied and collected a school building cess on every holding of six hectares and above held by a holder at the rate of three rupees and seventy five paise per hectare; provided that the provision of this sub-section shall, in respect of a holding held by a member of Scheduled Castes or Scheduled Tribes shall have effect as if for the words "six hectares", the words "ten hectares" were substituted. In the Principal Act, Section 7 shall be omitted.