Local Cess

Taxation and Finance

Local Cess.-

1. (1) There shall be levied and collected in every Panchayat Village, a local cess at the rate of one rupee on every rupee of land revenue payable to the Government in respect of any land in such village.
2. (2) The local cess shall be levied in the Panchayat Village by the Village Panchayat and shall be collected by such agency and in such manner as may be prescribed.
3. (3) Every Village Panchayat shall be paid the net proceeds of the local cess so collected in its area after deducting the cost of collection as may be prescribed.