Levy of health cess.

There shall be levied and collected a health cess at the rate of

1[fifteen paise] in the rupee on,—

¹ Substituted by Act 33 of 1976 w.e.f. 1.4.1976.

(i)all items of land revenue; (ii)the items of State Revenues mentioned in Schedule A; and (iii)the items of taxes mentioned in Schedule B levied under any law for the time being in force by a local authority.