Power to levy cess on land

Power to levy cess on land.—(1) Every holder of land and every tenant of the State shall, in respect of the land held by him within the Gram Sabha area, be liable to pay to the Gram Panchayat a cess at the rate of fifty paise per rupee or part thereof exceeding twenty-five paise on the Land Revenue or rent determined on such land for every revenue year for the purposes of this Act: Provided that any Gram Sabha may, by a resolution passed in this behalf in the prescribed manner, increase the rate specified in sub-section

1. (1) up to a limit of ten rupees.
2. (2) The cess levied under sub-sections
3. (1) and
4. (2) and the development tax levied under sub-section
5. (3) of Section 77 shall be in addition to the Land Revenue or rent or any other cess or tax imposed upon such land under the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959) or any other enactment for the time being in force and shall, as far as may be, be payable and collected in the same manner as the Land Revenue is payable and collected. Explanation.—In this section, the expression "holder of land", "tenant of the State", "Land Revenue" and "rent" shall have the same meaning as given to them in the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959).