Procedure for the levy and collection of cess

Tax196311 sections

Statutory text

(1) The Assessing Authority shall, in respect of each harvest for which a cess is payable under this Act, cause to be prepared in the prescribed manner a notice of demand in respect of the cess payable by each landowner containing the following particulars, namely:—
- (a) the name of the landowner on whose land a commercial crop is grown;
- (b) the khasra number of the land on which a commercial crop is grown;
- (c) the name of the harvest along with the agricultural year in which a commercial crop is grown;
- (d) name of the commercial crop grown and whether it is grown on land irrigated by canal water or on any other land ;
- (e) area in acres under each commercial crop ;
- (f) rate of cess leviable; and
- (g) amount of cess payable.
(2) The notice of demand shall be distributed to the landowner concerned in such manner as may be prescribed.

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