Collection and credit of local cess of land revenue.

(1)

4[The local cess] leviable in respect of land under section 144, 151 or 152

5[shall, subject to the provisions of sub-sections (5) and

1. (6) of section 155, be] 6[paid by the Collector] to the Zilla Parishad within the jurisdiction of which lands are situated, after deducting such proportion thereof as cost of collection, as the State Government may prescribe by rules.
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