Local Cess Surcharge

Local Cess Surcharge.-

1. (1) Every Panchayat Union Council may, by notification, levy a local cess surcharge on all occupied lands in the Panchayat Union area which are for the time being liable to the payment of land revenue to the Government at such rate as may be considered suitable as an addition to the local cess levied under Section 167: Provided that the rate of local cess surcharge so levied shall not exceed five rupees on every rupee of land revenue payable to the Government in respect of any land.
2. (2) The local cess surcharge shall be levied in the Panchayat Union area by the Panchayat Union Council and shall be collected by such agency and in such manner as may be prescribed.
3. (3) The proceeds of the local cess surcharge collected in the Panchayat Union area shall be credited to the Panchayat Union Fund.