Amendment status not verified — confirm the current text below against the official source.
(1) (a) Every Local Library Authority shall levy its area a library cess in the form of a surcharge on the property tax or house tax levied in such area under [xxxx] the Madras District Municipalities Act, 1920, or the Madras Local Boards Act, 1920, as the case may be, at the rate of six pies for every whole rupee in the property tax or house tax so levied. (b) A Local Library Authority may, with the previous sanction of the Government and shall, if so directed by them, increase the rate specified in clause (a). (2) The cess levied under sub-section (1) shall be collected- [(a) xxxx] (b) in an area within the jurisdiction of a municipal council, by the municipal council; (c) in an area within the jurisdiction of a panchayat by the panchayat; and (d) in an area in district not included within the jurisdiction of a municipal council or a panchayat by the district board, as if the cess were a property tax or house tax payable under [xxx] or the Madras District Municipalities Act, 1920, or the Madras Local Boards Act, 1920 as the case may be, and all the relevant provisions of the said Acts shall apply accordingly: Provided that the Government may, by notification, direct that for the purposes of the collection of the cess aforesaid, the provisions of [xxxx] or the Madras District Municipalities Act, 1920, or the Madras Local Boards Act, 1920 as the case may be, shall apply subject to such modifications as may be specified in the notification. (3) The cess collected under sub-section (2) shall be paid to the Local Library Authority concerned by [x x x] the municipal council, the panchayat or the district board, as the case may be. Omitted by the Adaptation Order of 1956.