Application of proceeds of the cess.-

1[(1) Notwithstanding

anything contained in any other law, all amounts collected as cess shall be credited to the Consolidated Fund of the State and shall be utilised for the following purposes, namely:

1. (a) contribution to Grama Panchayats and
2. (b) contribution to Samitis.]

¹ Substituted by Orissa Act No. 10 of 1994

² Omitted by Orissa Act No. 10 of 1994

1. (2) The allotment of amounts t0 be utilised for the purposes mentioned in 1[clauses (a), (b)] of section (1) shall be mean in such proportion as may be prescribed.

Explanation- In this section, "Grama Pancha yat" means a Grama Panchayat

constituted under the Orissa Grama Panchayat Act, 1964 and "Samiti" means a Panchayat Samiti constituted under the Orissa Panchayat Samiti Act, 1959.]

2[10-A Remission of cess. - Whenever distress is caused to the land owners by serious drought, flood, fire, cyclone, earthquake or any other, serious natural calamity in the State of Orissa or any part thereof, Government may, by order, direct that cess payable under this Act in respect of all or any of the lands in the State or such part thereof, as the case maybe, shall be remitted or realisation of such cess shall be suspended for such period as may be specified in the order. 10-B. Remission of forest fuel and nistar cess - Whenever rent or revenue payable by any person in respect of his land has been remitted or realisation of such rent or revenue has been suspended for any period, Government may, by order direcct that forest cess, fuel cess or nistar cess, if any, payable by such person shall be remitted or, as the cess may be, realisation of such cess shall be suspended for the period aforesaid.] 11.

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