Amendment status not verified — confirm the current text below against the official source.
In this part,- (a) "cess" means urban development cess levied under section 6 ; (b) "law relating to local authdy" means - (i) in the case of a municipal corporation, the Madhya Pradesh Municipal Corporation Act, 1956 (No. 23 of 1956) ; (5) in Yhe case of a municipal council or a notified area cmmiittee, the Madhya, Pradesh Municipalities Act, 1961 (No. 37 of 1961) ; Madhya Pra- desh Act No. X of 1949 and rules made there- under to apply. Definitions. $ (iii) ia the case of a Special Area Development Authority, the hladhy 1; ~radesh, Nagar Talha Warn Nivesh Adhiniyam, 1973 (No. 23 of 1973) ; (iv) in llle case of Cantonment Board, the Cantonment Ac!, 1 9 7 (I1 of 1924) ; (cj -'local auihority" means a municipal corporation, m~tnicipal council, notified uea committee, special area development authority or a cantonment board, as the case may be, constituted or d e e m ~ t to have been constituted under the law relating to local authority concerned ; (d) "municipal area" means the area comprised within the limits of a local authority ; (el "Sampatti Kar Adhiniyam" means the Madhya Pradesh Nagariya Sthawar Sampatti Kar Adhiniyam, 1964 (No. 14 of 1964) ; (f) ''Urban Area" means the area of commercial or industrial impor- tance having population of ten thousand or above according to last census and which is not a municipal area ; (g) words and expressions used but not defined in this part and defined in the law relating to local authority or the Sampatti Kar Adhi- niyam, shall have the meanings respectively assigned to them in the said law or the Sampatti Kar Adhiniyam, as the case max, 5- Levy of cess on 6 (1) There shall be charged, levied and paid lor each year an 1 1 '7: lands and Jevelopment ce~s on all lands or buildings or both situated in municipal ared buildings. or urban area at the rate of 5 per centum of the annual letting value or annual value : Provided that where the lands or buildings or both are in occupation of the owner himself, the rate of cess shall be one half of the rate aforesaid : Provided further that no cess shall be charged, levied and paid in res- pect of lands or buildings or both, the annual letting value or annual value whereof is less than ten thousand rupees. (2) The cess charged and levied under sub-section (1) shall be in addition to tax charged and levied on lands or buildings or both in respect of annuti1 letting value or annual value thereof under tbe law relating to local authoritd or the Sampatti Kar Adhiniyam, as the case may be, and shall be payable by the ownw in the same manner as that tax. (3) Subject to the provisions of this part, the provisions of the law relating to local authority or the S. mpatti Kar Adhiniyam, as the case may be, and the rules made thereunder shall apply to the cess ac3 if the cess were a tax levied under t h ~ ,aid law or the Sampatti Kar Adhiniyam, as the case may be. Collection of