Assessment of cess during settlement proceedings

(1) Where proceedings for settlement of rent in respect of land are being carried on under the Orissa Survey and Settlement Act, 1958 (hereinafter referred to as the said Act), Government may, by order, direct that cess payable under this Act in respect of any such land shall also be assessed in the course of such proceedings. (2) On an order being made under sub-section (1) the provisions of the said Act in so far as they relate to settlement of rent shall apply as fully and effectively as if under the said provisions cess had been required to be assessed along with the rent and incorporated in the records relating to such rent. (3) The cess so assessed shall, subject to the alterations, if any in proceedings under the said Act for alteration of rent, be deemed to have been correctly assessed under this Act and shall take effect from the same date from which such rent takes effect.

1. (2) On an order being made under sub-section (1) the provisions of the said Act in so far as they relate to settlement of rent shall apply as fully and effectively as if under the said provisions cess had been required to be assessed along with the rent and incorporated in the records relating to such rent.
2. (3) The cess so assessed shall, subject to the alterations, if any in proceedings under the said Act for alteration of rent, be deemed to have been correctly assessed under this Act and shall take effect from the same date from which such rent takes effect.