Chapter I Chapter I

Preliminary

called the Orissa Cess Act, 1962.

1. (2) It shall extend to the whole of the State of Orissa.
2. (3) This section shall come into force at once. The remaining provisions of this Act shall come into force2 on such, date as the Government may, by notification, appoint.

of a district the enactments specified in the first column of the Schedule so far as they are in force in the State of Orissa, shall, as regards such district or part of the district, be repealed to the extent mentioned in the third column thereof: Provided that such repeal shall not affect the previous operation of such enactments or anything duly done or suffered or any right, privilege, obligation or lia bility acquired, accrued or incurred thereunder.

1. (2) All rules, orders, appointments and valua tions in force it the commencement of this Act, which were made under the -said enactments shall so far as they are consistent with the provisions of this Act, be deemed to have been made under this Act.
2. (3) Every sum due to be collected in respect of arrears of cess, of expenses incurred, of fees or cost payable, of notices served or of fines imposed under the *.Published vide Orissa Act 11 of 1962 The Odisha Gazette EXTRAORDINARY PUBLISHED BY AUTHORITY

No.Dated : 11th May, 1962

said enactments, shall be, deemed to be due on such account under this Act; and all cess so imposed and every sum so due may be levied or realised as herein provided.

subject or context-

1. (i) 'Collector' means the Collector of a district and includes a Deputy Commis sioner;
2. (ii) 'estate' includes a part of an estate and - means any land held by or vested in an Intermediary and included under one entry in any revenue roll or any of the general registers of revenue paying lands and revenue-free lands, prepared and maintained under the law relating to land revenue for the time being in force or under any rules, order, custom, usage having the force of law, and includes revenue- free lands not entered in any register or revenue-roll and all classes of tenures or under-tenures, any jagir, inam or maufi or other similar grant;

Explanation I - 'Land Revenue' means all sums and payments m. money

or in kind, by whatever name designated or locally known, received or claimable by or on behalf of the State from an Intermediary on account of or in relation to any land held by or vested in such Intermediary.

Explanation II - 'Revenue-free land' includes land which is, or but for any

special covenant, agreement, engage ment or contract would have been liable to settlement and assessment of land revenue or with respect to which the State has power to make laws for settlement and assessment of land revenue. Explanation III - In relation to merged territories 'estate' as defined in this clause, shall also include any mahal or village or collection of more than one such mahal or village held by or vested in an Inter mediary which has been or is liable to be assessed as one unit to land revenue whether such land revenue be payable or has been remitted or compounded for or redeemed in whole or in part;

1. (iii) 'Government' means the State Government of Orissa;
2. (iv) 'Intermediary' with reference to any estate means a proprietor, sub- proprietor, land lord, land-holder, malguzar, thikadar, gaontia, tenure- holders, under-tenure-holder and includes an inamdar, a jagirdar, zamindar, ilaquedar, khorposhdar, Parganadar, sarbarakar and maufidar including the Ruler of an Indian State merged with the State of Orissa and all other holders or owners of interest in land between the raiyat and the State;

Explanation I - Any two or more Intermediaries holding a joint interest in

an estate which is -borne either on the revenue-roll or on the rent-roll of another Intermediary shall be deemed to be one Intermediary for the purposes of this Act. Explanation II - The heirs and successors, in-interest of an Intermediary and where an Intermediary is a minor or of unsound mind or an idiot, his guardian,

committee or other legal curator shall be deemed to be an Intermediary for the purposes of this Act. All acts done by an Inter mediary under this Act shall be deemed to have been done by his heirs and successors-in-interest and shall be binding on them.

1. (v) 'khas possession' used with reference to the possession of an Intermediary of any land used for agricultural or horticultural purposes, means the possession of such Intermediary by cultivating

such land or carrying on horticultural operations thereon himself

with his own stock or by his own servants or by hired labour or with hired stock ;

Explanation - 'Land used for horticultural purposes' means land used for

the purpose of growing fruits, flowers or vegetables.

3[(vi) 'land' means lands of whatever description and includes land which is covered with water, but does not include: (a)mineral bearing land as defined in the Odisha Rural Employment, Education and Production Act, 1992; and (b)House or building:]

1. (vii) 'prescribed' means prescribed by rules made by the Government under this Act;
2. (viii) 'raiyat' means any person who holds land for the purposes of agriculture with rights of occupancy or with permanent and heritable rights therein or is a raiyat within the meaning of any law relating to land tenures but shall not include persons holding mediately or immediately under a raiyat; 4[(viii-a) [x x x]
3. (ix) ̃year' means the cess year as determined by the Board of Revenue under section 5.