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← West Bengal Acts

The Cess Act, 1880

162 sections · 9 chapters · 13 schedules

- - Section 182 State Government empowered to prescribe forms and rules
Schedule A Form of return prescribed by section 14
Schedule A.
Schedule B Form of Notice
Schedule B.
Schedule C Form of Notice under section 33
Schedule C Schedule C
Schedule D Form of Notice under section 52
Schedule D Schedule D
Schedule E Form of notice under section 72
Schedule F Form of notice under section 99
Schedule F
Schedule G Names of districts in which, or in parts of which, valuation or revaluation shall be made under Chapter VIIA
Schedule G.
Section 1 Short title
Section 2 Extent
Section 3 Repeal of District Road Cess Act, 1871, and Provincial Public Works Act, 1877
Section 4 Interpretation-clause
Section 5 PART I
Section 6 CHAPTER 1
Section 7 All immovable property to be liable to a road cess and public works cess
Section 8 Cesses how to be assessed
Section 9 Public revenues not liable for more road cess than has been paid to Collector by persons liable
Section 10 Omitted
Section 11 Application of proceeds of road cess
Section 12 Application of proceeds of public works cess
Section 13 Power to fix cess year
Section 14 PART II
Section 15 CHAPTER II
Section 16 Board of Revenue may order valuation, and re-valuation
Section 17 After five years holder of estate or tenure may apply to Collector for re-valuation
Section 18 Proclamation to make return of lands to be issued
Section 19 Re-valuation may be of particular estates or tenures only
Section 20 Notice to lodge returns
Section 21 Form of notice and time for lodging returns
Section 22 Penalty for omitting to make return
Section 23 No rent to be recovered till return is made
Section 24 No rent to be recovered for land, etc., not mentioned in return
Section 25 If returns not furnished, Collector to make valuation
Section 26 Valuation by Collector where return untrue or incorrect
Section 27 Recovery of expense of such valuation
Section 28 Person returned as cultivating raiyat may be served with notice
Section 29 If no return made, Collector may ascertain annual value of lands
Section 30 Collector may correct classification in returns
Section 31 Summary valuation of small revenue-paying estates and tenures
Section 32 Summary valuation of small revenue-free estates and rent-free tenures of which the area has been ascertained
Section 33 Computation of annual value of land comprised in a subordinate tenure in a summarily-valued estate or tenure
Section 34 When such land may be valued according to rate per acre
Section 35 Holder of summarily-valued estate or tenure may lodge return
Section 36 Collector may value small estate or tenure by regular process
Section 37 Return of plantations, etc
Section 37A Valuation rolls to be prepared
Section 38 Publication of rolls
Section 39 Valuation and re-valuation to be in force for five years
Section 40 Collector may reduce valuation, and may value and assess omitted and newly formed estates and tenures
Section 40A Valuation and revaluation of lands in a district or part of a district
Section 41 CHAPTER III
Section 42 Rate at which road cess shall be levied, how to be fixed
Section 43 Rate at which public works cess shall be levied, how to be fixed
Section 44 Notice showing amount of cess payable to be served on zamindars
Section 45 Recovery of cess from tenures in Government estates
Section 46 Mode of payment of road cess and public work cess
Section 47 Time of payment by holder of an estate; by tenure-holder and raiyat
Section 48 Distribution of valuation in case of partition
Section 49 Procedure to be followed when there is a partition
Section 50 Effect of opening separate account under Act XI of 1859 or Bengal Act VII of 1876
Section 51 With permission of the Board of Revenue, Collector may keep separate account of cesses payable by registered holders of revenue-free estates
Section 51A Recovery by holders of estates or tenures
Section 52 Recovery from co-shareholders
Section 52A Recovery by recorded shareholders from their co-sharers by certificate process
Section 53 CHAPTER IV
Section 54 Rent-free lands in what estates or tenures to be included for the purposes of this Act
Section 55 Holders of estates and tenures bound to return rent-free lands and to pay cess at half rates for such lands included therein
Section 56 Information regarding rent-free lands
Section 57 Notice and extracts of valuation-roll to be published by Collector in respect of such rent-free lands
Section 57A Certificate of publication of notice under section 52
Section 58 Holder of rent-free land may object to valuation
Section 59 Notice to be published by holders of estate in certain cases
Section 60 Mode of publication
Section 61 Owner of rent-free land bound to pay cess at full rate
Section 62 Instalment to be fixed by Board of Revenue
Section 63 Place of payment or tender of cess
Section 64 If instalments not paid within a month, double the amount may be recovered
Section 64A Holders of estates, etc., may send in supplementary returns in respect of rent-free lands
Section 65 Effect of supplementary returns
Section 66 Sections applicable to amounts payable by owner, etc., of rent-free land
Section 67 Section 58 not applicable to such amounts until sections 52, 53 and 54 are complied with
Section 67A Owner of rent-free land liable to pay cess in future
Section 68 Additional return of rent-free land entered in return under Bengal Act X of 1871 may be made
Section 69 Additional return to be deemed supplementary return
Section 70 Holders of estates, etc., how to recover from holders of rent-free lands
Section 71 Owner, holder or occupier of rent-free lands may be sued
Section 71A Decree against occupier tantamount to decree against owner
Section 71B Occupier may deduct cess paid from rent
Section 72 Notice to be served on holder of rent-free land requiring him to lodge return
Section 72A If no notice served, such holder bound to notify omission to Collector
Section 73 Collector thereupon may require such holder to make return
Section 74 Order to have effect of notice
Section 75 Liability of such holder to pay arrears of cesses
Section 76 Such holder is not liable to pay cesses except to Collector or his Deputy
Section 77 CHAPTER V
Section 78 Notice to return profits
Section 79 Penalty for omitting to lodge a return
Section 80 When property lies in different districts
Section 81 When property is partly outside the State
Section 82 If return not furnished or incorrect, Collector to make valuation
Section 83 Valuation where compilation of average not possible
Section 84 Cost of valuation from whom to be recovered
Section 85 Notice of valuation
Section 86 Valuations under this chapter to be annual
Section 87 Notice of rate of cess and date of payment
Section 88 Recovery by occupier or owner who has paid in excess
Section 89 How distributed when property in different districts
Section 90 Determination of proportion of profits when property in different districts
Section 91 Service of notices under this chapter
Section 91A CHAPTER VI
Section 92 Collectors in Orissa and Midnapore may order certain revenue-free estates to be annexed to other estates for purposes of payment of cess
Section 93 Notice to be given to holder of estate to which such revenue-free estate is annexed
Section 94 Notice to be given to holder of revenue-free estate
Section 95 Cesses payable by holder of revenue-free estate in such instalments as Board of Revenue may direct
Section 96 Notices to be served
Section 97 Collector may revoke orders passed under section 85
Section 98 CHAPTER VII
Section 99 Collector may appoint certain establishments
Section 100 Payment of commission to tahsildars
Section 101 Powers of Collector in making valuation
Section 102 Commissioner of Board may revise valuation
Section 103 False returns
Section 104 Returns evidence against the maker only
Section 105 Service of notices under this Part
Section 106 Costs of service
Section 107 Dues under the Act to be levied as public demand
Section 107A Collector may recover dues out of rent
Section 107B Board of Revenue may invest any person with Collector's powers
Section 107C Collector may delegate powers
Section 107D Appeals against valuation
Section 107E Orders for levy or fine appealable
Section 107F Orders appealable to Commissioner
Section 107G Revision of orders by Collector, and control and supervision by Commissioner and Board
Section 107H Board may make rules
Section 107I All rights in immovable property saved unless affected by this Act
Section 107J CHAPTER VIIA
Section 107K Application of chapter
Section 107L Definitions
Section 107M Cess-paying and cess-free lands
Section 107N Determination of acreage rate
Section 107O Determination of cess-free and cess-paying lands
Section 107P Preliminary publication of division of district into units, acreage rate and classes of cess-free lands
Section 107Q Appeal to and revision by a revenue authority and final publication of division of district, acreage rate and classes of cess-free lands
Section 107R Rates at which cess to be levied
Section 107S Preparation and publication of valuation-rolls, statements, and lists of lands
Section 108 Power of Collector to call for returns from owners or holders of estates or other interests
Section 109 Copies of or extracts from valuation-roll to be available on payment of fees
Section 110 Correction of mistakes in valuation-roll
Section 182 Payment of cess
Section 142 Power to Collector to grant abatement or remission of cess
Section 143 Power to serve notice showing cess and fixing the date from which cess shall take effect
Section 144 Particulars of cess to be specified in receipts
Section 145 Alteration of annual value and revision of valuation-roll in certain cases
Section 146 Rules
Section 147 Application of certain provisions of this Act to this chapter
Section 148 PART III
Section 149 CHAPTER VIII
Section 150 Constitution of District Road Fund
Section 151 Application of District Road Fund
Section 152 Repealed
Section 153 PART IV
Section 154 CHAPTER XIII
Section 155 State Government empowered to prescribe forms and rules
Section 156 SCHEDULE A Form of return prescribed by section 14
Section 157 SCHEDULE B Form of Notice
Section 158 SCHEDULE C Form of Notice under section 33
Section 159 SCHEDULE D Form of Notice under section 52
Section 160 SCHEDULE E Form of notice under section 72
Section 161 SCHEDULE F Form of notice under section 99
Section 162 SCHEDULE G Names of districts in which, or in parts of which, valuation or revaluation shall be made under Chapter VIIA

The Cess Act, 1880

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General1880West Bengal Act

The Cess Act, 1880

The Cess Act, 1880 is West Bengal legislation.

9

Chapters

4

Parts

13

Schedules

162

Sections

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Legislative Amendment Timeline

Chronological legislative evolution of The Cess Act, 1880 across statutory gazettes and amending Acts.

Enacted1880

Amendments0

Enactment1880
Act Enacted

Principal Statute in Force: No subsequent statutory amendments have been recorded for this edition.

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Part I— Part I

Chapter 1— Chapter 1

Section 5PART I
Section 6CHAPTER 1
Section 7All immovable property to be liable to a road cess and public works cess
Section 9Public revenues not liable for more road cess than has been paid to Collector by persons liable
Section 10Omitted
Section 11Application of proceeds of road cess

Part II— MODE OF ASSESSMEW

Chapter II— Chapter II

Section 12Application of proceeds of public works cess
Section 13Power to fix cess year
Section 14PART II
Section 15CHAPTER II
Section 16Board of Revenue may order valuation, and re-valuation
Section 17After five years holder of estate or tenure may apply to Collector for re-valuation
Section 18Proclamation to make return of lands to be issued
Section 19Re-valuation may be of particular estates or tenures only
Section 20Notice to lodge returns
Section 21Form of notice and time for lodging returns
Section 22Penalty for omitting to make return
Section 23No rent to be recovered till return is made
Section 24No rent to be recovered for land, etc., not mentioned in return
Section 25If returns not furnished, Collector to make valuation
Section 26Valuation by Collector where return untrue or incorrect
Section 27Recovery of expense of such valuation
Section 28Person returned as cultivating raiyat may be served with notice
Section 29If no return made, Collector may ascertain annual value of lands
Section 30Collector may correct classification in returns
Section 31Summary valuation of small revenue-paying estates and tenures
Section 32Summary valuation of small revenue-free estates and rent-free tenures of which the area has been ascertained
Section 33Computation of annual value of land comprised in a subordinate tenure in a summarily-valued estate or tenure
Section 34When such land may be valued according to rate per acre
Section 35Holder of summarily-valued estate or tenure may lodge return
Section 36Collector may value small estate or tenure by regular process
Section 37Return of plantations, etc
Section 37AValuation rolls to be prepared

Chapter III— Chapter III

Section 38Publication of rolls
Section 39Valuation and re-valuation to be in force for five years
Section 40Collector may reduce valuation, and may value and assess omitted and newly formed estates and tenures
Section 40AValuation and revaluation of lands in a district or part of a district
Section 41CHAPTER III
Section 42Rate at which road cess shall be levied, how to be fixed
Section 43Rate at which public works cess shall be levied, how to be fixed
Section 44Notice showing amount of cess payable to be served on zamindars
Section 45Recovery of cess from tenures in Government estates
Section 46Mode of payment of road cess and public work cess
Section 47Time of payment by holder of an estate; by tenure-holder and raiyat
Section 48Distribution of valuation in case of partition
Section 49Procedure to be followed when there is a partition

Chapter IV— Chapter IV

Section 50Effect of opening separate account under Act XI of 1859 or Bengal Act VII of 1876
Section 51With permission of the Board of Revenue, Collector may keep separate account of cesses payable by registered holders of revenue-free estates
Section 51ARecovery by holders of estates or tenures
Section 52Recovery from co-shareholders
Section 52ARecovery by recorded shareholders from their co-sharers by certificate process
Section 53CHAPTER IV
Section 54Rent-free lands in what estates or tenures to be included for the purposes of this Act
Section 55Holders of estates and tenures bound to return rent-free lands and to pay cess at half rates for such lands included therein
Section 56Information regarding rent-free lands
Section 57Notice and extracts of valuation-roll to be published by Collector in respect of such rent-free lands
Section 57ACertificate of publication of notice under section 52
Section 58Holder of rent-free land may object to valuation
Section 59Notice to be published by holders of estate in certain cases
Section 60Mode of publication
Section 61Owner of rent-free land bound to pay cess at full rate
Section 62Instalment to be fixed by Board of Revenue
Section 63Place of payment or tender of cess
Section 64If instalments not paid within a month, double the amount may be recovered
Section 64AHolders of estates, etc., may send in supplementary returns in respect of rent-free lands
Section 65Effect of supplementary returns
Section 66Sections applicable to amounts payable by owner, etc., of rent-free land
Section 67Section 58 not applicable to such amounts until sections 52, 53 and 54 are complied with
Section 67AOwner of rent-free land liable to pay cess in future
Section 68Additional return of rent-free land entered in return under Bengal Act X of 1871 may be made
Section 69Additional return to be deemed supplementary return
Section 70Holders of estates, etc., how to recover from holders of rent-free lands
Section 71Owner, holder or occupier of rent-free lands may be sued
Section 71ADecree against occupier tantamount to decree against owner
Section 71BOccupier may deduct cess paid from rent

Chapter V— Chapter V

Section 72Notice to be served on holder of rent-free land requiring him to lodge return
Section 72AIf no notice served, such holder bound to notify omission to Collector
Section 73Collector thereupon may require such holder to make return
Section 74Order to have effect of notice
Section 75Liability of such holder to pay arrears of cesses
Section 76Such holder is not liable to pay cesses except to Collector or his Deputy
Section 77CHAPTER V
Section 78Notice to return profits
Section 79Penalty for omitting to lodge a return
Section 80When property lies in different districts
Section 81When property is partly outside the State
Section 82If return not furnished or incorrect, Collector to make valuation
Section 83Valuation where compilation of average not possible
Section 84Cost of valuation from whom to be recovered

Chapter VI— Chapter VI

Section 85Notice of valuation
Section 86Valuations under this chapter to be annual
Section 87Notice of rate of cess and date of payment
Section 88Recovery by occupier or owner who has paid in excess
Section 89How distributed when property in different districts
Section 90Determination of proportion of profits when property in different districts

Chapter VII— Chapter VII

Section 91Service of notices under this chapter
Section 91ACHAPTER VI
Section 92Collectors in Orissa and Midnapore may order certain revenue-free estates to be annexed to other estates for purposes of payment of cess
Section 93Notice to be given to holder of estate to which such revenue-free estate is annexed
Section 94Notice to be given to holder of revenue-free estate
Section 95Cesses payable by holder of revenue-free estate in such instalments as Board of Revenue may direct
Section 96Notices to be served
Section 97Collector may revoke orders passed under section 85
Section 98CHAPTER VII
Section 99Collector may appoint certain establishments
Section 100Payment of commission to tahsildars
Section 101Powers of Collector in making valuation
Section 102Commissioner of Board may revise valuation
Section 103False returns
Section 104Returns evidence against the maker only
Section 105Service of notices under this Part
Section 106Costs of service
Section 107Dues under the Act to be levied as public demand
Section 107ACollector may recover dues out of rent
Section 107BBoard of Revenue may invest any person with Collector's powers
Section 107CCollector may delegate powers
Section 107DAppeals against valuation
Section 107EOrders for levy or fine appealable
Section 107FOrders appealable to Commissioner
Section 107GRevision of orders by Collector, and control and supervision by Commissioner and Board
Section 107HBoard may make rules
Section 107IAll rights in immovable property saved unless affected by this Act
Section 107JCHAPTER VIIA
Section 107KApplication of chapter
Section 107LDefinitions
Section 107MCess-paying and cess-free lands
Section 107NDetermination of acreage rate
Section 107ODetermination of cess-free and cess-paying lands
Section 107PPreliminary publication of division of district into units, acreage rate and classes of cess-free lands
Section 107QAppeal to and revision by a revenue authority and final publication of division of district, acreage rate and classes of cess-free lands
Section 107RRates at which cess to be levied
Section 107SPreparation and publication of valuation-rolls, statements, and lists of lands

Part III— Part III

Chapter VIII— Chapter VIII

Section 108Power of Collector to call for returns from owners or holders of estates or other interests
Section 109Copies of or extracts from valuation-roll to be available on payment of fees
Section 110Correction of mistakes in valuation-roll

Part IV— Part IV

Chapter XIII— Chapter XIII

Section 182Payment of cess