Act Text
Preamble1 - Cess Act, 1880
Section1 - Short title This Act may be called the Cess Act, 1880;
Section2 - Extent This Act shall take effect at once in every district and part of a district in which Bengal Act 10 of 1871
Section3 - Repeal of District Road Cess Act, 1871, and Provincial Public Works Act, 1877 Rep. by Ben. Act 1 of 1939
Section4 - Interpretation-clause In this Act, unless there be something repugnant in the subject or context, "Commissioner" means
Section5 - All immovable property to be liable to a road cess and public works cess From and after the commencement of this Act in
Section6 - Cesses how to be assessed The road cess and the public works cess 1818. Portion enclosed in square brackets subs, by
Section7 - Public revenues not liable for more road cess than has been paid to Collector by persons liable Nothing in this Act
Section8 - Government and guaranteed railways not liable to the cesses without consent of Governor General in Council Omitted by
Section9 - Application of proceeds of road cess The proceeds of the road cess in each district shall be paid into the District
Section10 - Application of proceeds of public works cess The proceeds of the public works cess 2626. Words ins. by Ben. Act 2 of
Section11 - Power to fix cess year The 2828. Words subs, by Ben. Act 5 of 1915. [Board of Revenue] shall, by an order published in
Chapter2 - Valuation of Lands
Section12 - Board of Revenue may order valuation, and revaluation Upon the commencement of this Act in any district or part of a
Section13 - After five years holder of estate or tenure may apply to Collector for revaluation Whenever the term of five years
Section14 - Proclamation to make return of lands to be issued.Publication of proclamation Whenever the 3434. Words and figures ins
Section15 - Re-valuation may be of particular estates or tenures only At any time at which the 3434. Words and figures ins. by Ben
Section16 - Notice to lodge returns Whenever any proclamation has been published as mentioned in
Section17 - Form of notice and time for lodging returns The notice mentioned in the last preceding section shall be in the Form No
Section18 - Penalty for omitting to make return All holders of estates or tenures in respect of which such notice has been served
Section19 - No rent to be recovered till return is made From and after the expiry of the time allowed by the notice, or of any
Section20 - No rent to be recovered for land, etc., not mentioned in return Every holder of an estate or tenure in respect of which
Section21 - If returns not furnished, Collector to make valuation If no return shall have been lodged in respect of any lands for
Section22 - Valuation by Collector where return untrue or incorrect 3737. Sec. 22 subs. by Ben. Act 11 of 1934. . If the Collector
Section23 - Recovery of expense of such valuation 3838. Sec. 23 subs, by W.B. Act 11 of 1934. . he expense of any valuation made by
Section24 - Person returned as cultivating raiyat may be served with notice The Collector may, whenever he may think fit cause a
Section25 - If no return made, Collector may ascertain annual value of lands If no return is made by any person on whom a notice
Section26 - Collector may correct classification in returns If it shall appear to the Collector that any person on whom a notice
Section27 - Summary valuation of small revenue-paying estates and tenures Whenever the revenue annually payable in respect of any
Section28 - Summary valuation of small revenue-free estates and rent free tenures of which the area has been ascertained When the
Section31 - Holder of summarily valued estate or tenure may lodge return The holder of any estate or tenure which has been
Section32 - Collector may value small estate or tenure by regular process Instead of proceeding to value any estate or tenure
Section33 - Return of plantations, etc In the case of lands acquired under any rule issued by, or under the authority of, the
Section34 - Valuation-rolls to be prepared Whenever any valuation or revaluation is made under this Part, the Collector shall cause
Section41 - is to be calculated. On the application of any holder of an estate or tenure or holding, and on payment of such copying
Section35 - Publication of rolls On the completion of every roll prescribed under this Part, the Collector shall cause a copy
Section36 - Valuation and revaluation to be in force for five years Except as otherwise in this Part expressly provided, every
Section37 - Collector may reduce valuation and may value and assess omitted and newly-formed estates and tenures Nothing in
Section37A - Rep. by Ben. Act 11 of 1943
Section37B - Rep. by Ben. Act 11 of 1943
Section37C - Rep. by Ben. Act 11 of 1943
Section37D - Rep. by Ben. Act 11 of 1943
Section37E - Rep. by Ben. Act 11 of 1943
Section37F - Rep. by Ben. Act 11 of 1943
Section37G - Rep. by Ben. Act 11 of 1943
Section37H - Rep. by Ben. Act 11 of 1943
Section37I - Rep. by Ben. Act 11 of 1943 CHAPTER 3 Rating and Levy of the Cesses
Section38 - Rate at which road cess shall be levied, how to be fixed 4242. Sec. 38 was subs, by Ben. Act 3 of 1885. The road cess
Section39 - Rate at which public works cess shall be levied, how to be fixed The public works cess for each year shall be assessed
Section40 - Notice showing amount of cess payable to be served on zamindars When the rate of road cess and public works cess to be
Section40A - Recovery of cess from tenures in Government estates 4646. Sec. 40A ins. by Ben. Act 2 of 1881. Notwithstanding anything
Section42 - Time of payment by holder of an estate
Section43 - Distribution of valuation in case of partition In case of partition of an estate being effected under 5151. Words and
Section44 - Effect of opening separate account under Act XI of 1859 or Bengal Act VII of 1876
Section45 - Effect of payment or non-payment of cess on or before due date 5656. Sec. 45 subs. by Ben. Act 11 of 1934
Section46 - With permission of the Board of Revenue, Collector may keep separate account of cesses payable by registered holders of
Section47 - Recovery by holders of estates or tenures Every holder of an estate or tenure to whom any sum may be payable under the
Section48 - Recovery from co-sharer-holders Any shareholder in an estate or tenure who may have paid the road cess or public works
Section49 - Recovery by recorded share-holders from their co-sharers by certificate process Wherever any shareholder in an estate
Chapter4 - Valuation And Assessment of Lands held Rent-free, and Payment and Recovery of Cess in respect thereof
Section50 - Rent-free lands in what estates or tenures to be included for the purposes of this Act All lands held 6666. Words subs,
Section51 - Holders of estates and tenures bound to return rent-free lands and to pay cess at half rates for such lands included
Section51A - Information regarding rent-free lands 6868. Sec. 51A ins. by Ben. Act 11 of 1934
Section52 - Notice and extracts of valuation-roll to be published by Collector in respect of such rent-free lands Whenever any
Section52A - Certificate of publication of notices under
Section53 - Holder of rent-free land may object to valuation Within a reasonable time not exceeding thirty days after the issue of
Section54 - Notice to be published by holders of estate in certain cases In the following cases, that is to say
Section57 - for payment of instalments of the cesses by holders of rent-free land are changed, the holder of every estate or tenure
Section55 - Mode of publication Publication of the notice above-mentioned may be lawfully made by affixing one copy of the same at
Section56 - Owner of rent-free land bound to pay cess at full rate After publication of the extracts from the roll as provided in
Section57A - Place of payment or tender of cess 7474. Sec. 57A ins. by Ben. Act 11 of 1934
Section58 - If instalments not paid within a month, double the amount may be recovered When an instalment of the cesses due on any
Section59 - Holders of estates, etc., may send in supplementary returns in respect of rent-free lands If the holder of any estate
Section60 - Effect of supplementary returns Such supplementary return shall to all intents and purposes have the same effect as a
Section61 - Sections applicable to amounts payable by owner, etc., of rent free land The provisions of sections 57 and 58 shall be
Section63 - Owner of rent-free land liable to pay cess in future As soon as the said requirements shall have been fulfilled in
Section64 - Additional return of rent-free land entered in return under Bengal Act X of 1871 may be made
Section64A - Holders of estates, etc., how to recover from holders of rent-free lands 7979. Sec. 64A ins. by Ben. Act 7 of 1881
Section64B - Owner, holder or occupier of rent-free lands may be sued 8383. Sec. 64B ins. by Ben. Act 7 of 1881. Decree against
Section65 - Occupier may deduct cess paid from rent Whenever any occupier of land which is held rent-free by the owner thereof
Section66 - Notice to be served on holder of rent-free land requiring him to lodge return Notwithstanding anything in this chapter
Section67 - If no notice served, such holder bound to notify omission to Collector If within one year of the commencement of this
Section68 - Collector thereupon may require such holder to make return On receipt of such information, whether within the time
Section69 - Order to have effect of notice Every order made by a Collector under the last preceding section shall have the same
Section70 - Liability of such holder to pay arrears of cesses As soon as any rent-free land which had not previously been included
Section71 - Such holder is not liable to pay cesses except to Collector or his Deputy No owner or holder of rent-free land on whom
Section72 - Notice to return profits On the commencement of this Act in any district and thereafter before the close of each year,
Section72A - Penalty for omitting to lodge a return 8989. Sec. 72A ins. by Ben. Act 4 of 1910
Section73 - When property lies in different districts Whenever any property assessable under this chapter lies in two or more
Section74 - When property is partly in and partly outside the State 9191. Sec. 74 stand unmodified. vide Government of India
Section75 - If return not furnished or incorrect, Collector to make valuation If such return be not furnished within the period of
Section76 - Valuation where compilation of average not possible 9494. Sec. 76 subs. by W.B. Act 23 of 1964. If such Collector is
Section77 - Cost of valuation from whom to be recovered The expenses incurred in making any valuation under
Section78 - Notice of valuation So soon as such Collector shall have ascertained and determined 9595. Words subs. by W.B. Act 23 of
Section79 - Valuations under this chapter to be annual New valuations under this chapter shall be made by the Collector of the
Section80 - Notice of rate of cess and date of payments 100100. Sec. 80 subs. by W.B. Act 35 of 1981. When the rate of road cess
Section81 - Recovery by occupier or owner who has paid in excess In any case in which the occupier of such property is a different
Section82 - How distributed when property in different districts The total of the cesses payable in respect of property assessable
Section83 - Determination of proportion of profits when property in different districts Whenever any property assessable under this
Section84 - Service of notices under this chapter Every notice under this chapter may be served
Chapter6 - Special Provisions for [Orissa and] Midnapore
Section85 - Collectors in [Orissa and] Midnapore may order certain revenue-free estates to be annexed to other estates for purposes
Section86 - Notice to be given to holder of estate to which such revenue free estate is annexed Notice of such order shall be given
Section87 - Notice to be given to holder of revenue-free estate Notice of such order shall also be given by the Collector to the
Section88 - Cesses payable by holder of revenue-free estate in such instalments as Board of Revenue may direct Such cesses shall be
Section89 - Notices to be served Whenever the service of a notice on the holder of a revenue-free estate is required by the
Section90 - Collector may revoke orders passed under
Section91 - Collector may appoint certain establishments The Collector, with the sanction of the Board of Revenue, may appoint such
Section91A - Payment of commission to tahsildars The Collector may, with the sanction of the Commissioner, pay to any person
Section92 - Powers of Collector making valuation For the purpose of making any valuation of lands directed by this Part, the
Section93 - Commissioner or Board may revise valuation Every valuation under this Part shall be open to revision by the
Section95 - Returns evidence against the maker only Every return filed by or on behalf of any person in pursuance of the provisions
Section96 - Service of notices under this Part Every notice under this Part required to be served, except as otherwise expressly
Section97 - Costs of service The costs of service of every notice and process by this Act required to be served shall in the first
Section98 - Dues under the Act to be levied as public demand Every amount due, or which may become due, to any Collector under the
Section99 - Collectors may recover dues out of rent Instead of proceeding as provided by the last preceding section for the
Section100 - Board of Revenue may invest any person with Collector's powers The 112112.Words subs. by Ben. Act 5 of 1915. [Board of
Section101 - Collector may delegate powers The Collector may 113113.Words omitted by Ben. Act 5 of 1915. * * delegate all or any of
Section102 - Appeals against valuation Every person who shall deem himself to be aggrieved by any valuation made by a Collector
Section103 - Orders for levy of fine appealable Every order for the levy of a fine or of expenses passed by a Collector under this
Section104 - Orders appealable to Commissioner Every order passed by the Collector under sections 19, 20, 26, 115115.Figure ins. for
Section105 - Revision of orders by Collector, and control and supervision by Commissioner and Board
Section106 - Board may make rules The Board of Revenue may, 118118.Words, figures and letter ins. by Ben. Act 11 of 1934. [subject
Section107 - All rights in immovable property saved unless affected by this Act Nothing in this Part contained, and nothing done in
Section107J - shall not be again called upon to file returns under Chapter II or Chapter IV for the purpose of valuation or
Section107B - Definitions 127127.Sec.107B inst. by Ben. Act 11 of 1934. In this chapter, unless there is anything repugnant in the
Section107C - Cess paying and cess-free lands 131131.Sec.107C ins. by Ben. Act 11 of 1934
Section107D - Determination of acreage rate 132132.Sec. 107D ins. by Ben. Act 11 of 1934
Section107E - Determination of cess-free and cess-paying lands 133133.Words subs, by the Government of India
Section107F - Preliminary publication of division of district into units, acreage rate and classes of cess-free lands
Section107G - Appeal to and revision by a revenue authority and final publication of division of district, acreage rate and classes
Section107H - Rates at which cess to be levied 139139. Secs. 107H and 107-I ins. by Ben. Act 11 of 1934
Section107I - Preparation and publication of valuation-rolls, statements, and lists of lands
Section107K - Copies of or extracts from valuation-roll to be available on payment of fees 141141. Secs. 107K to 107N ins. by Ben
Section107L - Correction of mistakes in valuation-roll 141141. Secs. 107K to 107N ins. by Ben. Act 11 of 1934. The Collector may, at
Section107M - Payment of cess 141141. Secs. 107K to 107N ins. by Ben. Act 11 of 1934
Section107N - Power to Collector to grant abatement or remission of cess 143143. Sees. 107-O to 107Q ins. by W.B. Act 11 of 1934
Section107O - Power to serve notice showing cess and fixing the date from which cess shall take effect. 143143. Sees. 107-O to 107Q
Section107P - Particulars of cess to be specified in receipt 144a144a. Secs. 107P to 107R ins. by W.B. Act 11 of 1934
Section107Q - Alteration of annual value and revision of valuation roll in certain cases 144a144a. Secs. 107P to 107R ins. by W.B
Section107R - Rules 144a144a. Secs. 107P to 107R ins. by W.B. Act 11 of 1934
Section107S - Application of certain provisions of this Act to this chapter 146146. Sec. 107S ins. by Ben. Act 11 of 1934. For the
Section108 - Constitution of District Road fund The District Road Fund of every district under this Act shall consist of the amount
Section109 - Application of District Road Fund 152152. Sec. 109 subs. for the original by Ben. Act 3 of 1885. .The District Road
Section110 - Rep. by Ben. Act 3 of 1885
Section111 - Rep. by Ben. Act 3 of 1885
Section112 - Rep. by Ben. Act 3 of 1885
Section113 - Rep. by Ben. Act 3 of 1885
Section114 - Rep. by Ben. Act 3 of 1885
Section115 - Rep. by Ben. Act 3 of 1885
Section116 - Rep. by Ben. Act 3 of 1885
Section117 - Rep. by Ben. Act 3 of 1885
Section118 - Rep. by Ben. Act 3 of 1885
Section119 - Rep. by Ben. Act 3 of 1885
Section120 - Rep. by Ben. Act 3 of 1885
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Section125 - Rep. by Ben. Act 3 of 1885
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Section128 - Rep. by Ben. Act 3 of 1885
Section129 - Rep. by Ben. Act 3 of 1885
Section130 - Rep. by Ben. Act 3 of 1885
Section131 - Rep. by Ben. Act 3 of 1885
Section132 - Rep. by Ben. Act 3 of 1885
Section133 - Rep. by Ben. Act 3 of 1885
Section134 - Rep. by Ben. Act 3 of 1885
Section135 - Rep. by Ben. Act 3 of 1885
Section136 - Rep. by Ben. Act 3 of 1885
Section137 - Rep. by Ben. Act 3 of 1885
Section138 - Rep. by Ben. Act 3 of 1885
Section139 - Rep. by Ben. Act 3 of 1885
Section140 - Rep. by Ben. Act 3 of 1885
Section141 - Rep. by Ben. Act 3 of 1885
Section142 - Rep. by Ben. Act 3 of 1885
Section143 - Rep. by Ben. Act 3 of 1885
Section144 - Rep. by Ben. Act 3 of 1885
Section145 - Rep. by Ben. Act 3 of 1885
Section146 - Rep. by Ben. Act 3 of 1885
Section147 - Rep. by Ben. Act 3 of 1885
Section148 - Rep. by Ben. Act 3 of 1885
Section149 - Rep. by Ben. Act 3 of 1885
Section150 - Rep. by Ben. Act 3 of 1885
Section151 - Rep. by Ben. Act 3 of 1885
Section152 - Rep. by Ben. Act 3 of 1885
Section153 - Rep. by Ben. Act 3 of 1885
Section154 - Rep. by Ben. Act 3 of 1885
Section155 - Rep. by Ben. Act 3 of 1885
Section156 - Rep. by Ben. Act 3 of 1885
Section157 - Rep. by Ben. Act 3 of 1885
Section158 - Rep. by Ben. Act 3 of 1885
Section159 - Rep. by Ben. Act 3 of 1885
Section160 - Rep. by Ben. Act 3 of 1885
Section161 - Rep. by Ben. Act 3 of 1885
Section162 - Rep. by Ben. Act 3 of 1885
Section163 - Rep. by Ben. Act 3 of 1885
Section164 - Rep. by Ben. Act 3 of 1885
Section165 - Rep. by Ben. Act 3 of 1885
Section166 - Rep. by Ben. Act 3 of 1885
Section167 - Rep. by Ben. Act 3 of 1885
Section168 - Rep. by Ben. Act 3 of 1885
Section169 - Rep. by Ben. Act 3 of 1885
Section170 - Rep. by Ben. Act 3 of 1885
Section171 - Rep. by Ben. Act 3 of 1885
Section172 - Rep. by Ben. Act 3 of 1885
Section173 - Rep. by Ben. Act 3 of 1885
Section174 - Rep. by Ben. Act 3 of 1885
Section175 - Rep. by Ben. Act 3 of 1885
Section176 - Rep. by Ben. Act 3 of 1885
Section177 - Rep. by Ben. Act 3 of 1885
Section178 - Rep. by Ben. Act 3 of 1885
Section179 - Rep. by Ben. Act 3 of 1885
Section180 - Rep. by Ben. Act 3 of 1885
Section181 - Rep. by Ben. Act 3 of 1885 CHAPTER 13 General
Section182 - State Government empowered to prescribe forms and rules The 154154. Words subs, by the Government of India
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