Power to Collector to grant abatement or remission of cess 143143. Sees. 107-O to 107Q ins. by W.B. Act 11 of 1934
section 50, or to the Collector if the Collector has ordered that the cess shall be paid to him direct, the total cess calculated on the annual value of such land, not being cess-free land, at the full rate or rates which may have been determined for the road and public works cess as in this chapter provided. Adaptation of Indian Laws] Or [State Government], at any time grant abatement or remission of any cess payable under this chapter