Amendment status not verified — confirm the current text below against the official source.
The cess described in section 98A shall be levied, so far as may be, in the same manner, and under the same provisions of law, as the land revenue: Provided that in case of any land in the possession of a tenant, if such tenant is liable to pay the land revenue in respect of such land under the provisions of the Bombay Tenancy and Agricultural Lands Act, 1948, or the Bombay Tenancy and Agricultural Leavy of fifty paise cess on every rupee of land revenue. Levy of cess on water-rate. Bom. VII of 1879. Manner of levying cess described in section 98A. Bom.XCIX of 1958. Bom. LXVII of 1948. [1964 : Guj. 34 Gujarat Municipalities Act, 1963 Lands (Vidarbha Region and Kutch Area) Act, 1958, such tenants shall be primarily laible for the payment of cess in respect of such land.