Section 5 of The Cess Act, 1880 — All immovable property to be liable to a road cess and public works cess
Bare section text
Official Legislative Text
Imposition and Application of the Cesses
Imposition and Application of the Cesses
From and after the commencement of this Act in any district or part of a district, all immovable property situate therein except as otherwise in section 2 provided, shall be liable to the payment of a road cess and a public works cess.