Charge of House tax

(1) Subject to the other provisions of this Act, there shall be charged for every year House tax at the rate of Rs. 3 per annum on every family for taking part in jhum cultivation of land at any time during the year. (2) The House tax shall be payable by the head of the family, not being a person under disability, at such times, in such instalments, to such authorities and at such places as may be prescribed. (3) Where the head of the family is a person under disability the tax shall be payable by any other adult male member of the family, not being a person under disability, if such other member has taken part in jhum cultivation of land at any time during the year or is otherwise gainfully employed.