Levy of school building cess

(1) There shall be levied and collected a school building cess on every holding held by a holder at the rate of three rupees and seventy paise per hectare: Provided that all 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 "three rupees and seventy paise per hectare", the words "two rupees and fifty paise per hectare" were substituted. (2) The school building cess levied and collected under sub-section (1) shall be in addition to land revenue or rent or any other tax payable by the holder of a land in respect of the holding under the Code or any other enactment for the time being in force and shall be payable by the holder of that land in the same manner as, and along with, such land revenue. (3) The provisions of Code relating to assessment, collection and recovery of land revenue shall, so far as may be, apply to the assessment, collection, and recovery of school building cess under this part as if the cess were land revenue assessed on the holding under the Code.