Section Text
section 107C, in accordance with such rules as the 134134.Sec.107E ins. by Ben. Act 11 of 1934. [State Government] may make in this behalf (a) prepare a statement of the classes of lands in the district or part of a district which shall be cess-free and shall include therein any class of lands consisting entirely of jungle, road, path, river, khal, graveyard or cremation-ground, mosque, temple or any other place of public worship, and may include therein any other class of land if he considers it to consist entirely of unculturable waste, and (b) prepare, in such form as may be prescribed, a list of lands in any village, group of villages or local area, other than lands belonging to any class specified in the statement prepared under clause (a), which shall be cess-free
Provided that he shall not include any land in the list except on the ground that it is unculturable waste.
(2) In the case of an area referred to in clause (b) of sub-section (2) of section 107C, the Collector shall, after considering the returns, if any, submitted by the holder of the estate or rent-free interest in which any part of such area is included, summarily determine the total area and the annual value of the cess-paying lands in such area which are included in any estate or rent-free interest, and shall prepare the valuation-roll for such estate or rent-free interest accordingly.
1) The Collector shall publish a statement specifying (a) the units, if any, into which he proposes to divide the district or part thereof;
(b) the acreage rate determined by him for the district or part thereof or for each unit;
(c) the classes of land which shall be cess-free; 136136.Words subs, by the Government-of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950, respectively. [State Government] may make.
(2) No such objection shall be considered except in regard to the units into which it is proposed to divide the district or part thereof, the acreage rate which has been determined, and the classes of land which shall be cess- free.