The Orissa Cess Act, 1962
The Orissa Cess Act, 1962
Tax196223 sections3 chapters
The Orissa Cess Act, 1962 consolidates and standardizes the law governing the levy and assessment of land tax, known as cess, across the state of Odisha. It applies to landholders, intermediaries, and agricultural tenants who hold or occupy land in the state. Under the law, cess is calculated as a percentage of the annual rental value of the land and collected alongside land revenue. This statute matters because it secures revenue to empower rural local governance by distributing collected funds to village councils and regional local authorities. It also empowers the government to grant tax relief during severe natural disasters like floods and droughts.
Chapter I Chapter I →
Chapter II IMPOSITION AND APPLICATION OF THE CESS →
- 4All lands to be liable to payment of cess.:- (1) From and after the
- 5Rate of cess assessment and fixation of cess year.:-
- 6Persons by whom cess payable.:- (1) Notwithstanding anything
- 7Annual value. :- The annual value of lands held by a raiyat shall be
- 8Assessment of cess during settlement proceedings
- 9Assessment of cess in cases of estates during settlement proceeding
- 10Application of proceeds of the cess.-
- 11suspended for the period aforesaid.
Chapter III MISCELLANEOUS →
- 12Interests to be paid in cases of default and limitation for realisation of arrears
- 13Dues under the Act and the Rules made thereunder to be recovered as arrear of land revenue
- 14Board of Revenue to invest officers not below the rank of
- 15Collector may delegate powers
- 16Power to enter upon land to make survey, etc
- 17Power to compel production of records and documents and to enforce attendance of witnesses
- 18Appeals
- 19Power of revision by Board of Revenue
- 20Protection of action taken under this Act
- 21Power to make rules
- 22Power to remove difficulty
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