Amendment status not verified — confirm the current text below against the official source.
'In this Act, unless there is anything repug-: nant in the subject or context- (i) 'Collector' means the .-collector bf a district and includes a Deputy Cqmmis- sioner ; .- (ii) 'estate' indudes 3. part 'bf an estate and - means any -larid held by or vested inL an . Intermediary and included under one entry in any revenue roll or any of the general registers of revenue paying lands . and revenue-free lands, . prepared and' maintained .under the law relating to land . revenie for the time Being in force or under any rules, order, custom, usage having the fdrce pf law, and includes revenue- free Iands not entered .in any register or revenue-roll and all classes of tenures or under-tenures, any jagir, inam or maufi or other similar -grant ; Explanation 1 - 'Land .Revenue' means aU sums and payments in. money or in kind, by whatever name designated or locally known, redv6d or claimable by or ,on . behalf of the Stae from an Intermediary ot) account 'of or in relation to any land held by or vested in such Intermediary. . . ' Explanation I1 - 'Revenue-free land' ir,.~ludes land which is, ' o r . but ,for any , special covenant, agreement; engage- - ment or contract would have been liable * to settlement and assessment of Iand - revenue. or with - respect to - which the State has power to make laws for settle- - . ment and assessment of Iand revenue. -. ExpZunafion 111 - In relation to ' merged ' ' , . . , - territories 'estate' as defined iri this clause, shall also include 'any mahal or village , . .or collection of more than one such mahal , ' or village held by or vested in .an Inter- ' mediary which has bee? or is liabIe to be assessed as. one unit to land revenue whether such land revenue be payable ' or has been redtied or compounded- for . . or redeemed in whole or in part; (is) 'Government' means th+e State Govern- ' . i . ment of Orissa ; (iv) 'J;ntermediaryY with reference to any estate . . means a proprietor, sub-proprietor, land- , lord, ' land-holder, malguzar, thikadar, . . gaontia, tenure-hglders, under-tenure-holder . and includes an inamdar, a jagirdar, zamin- dar, ilaqucdar, khorposhdar, Parganadar, . . 'sarbarakar and maufidar including the . . Ruler of an Indian State merged with the . State of Orissa and all other holderi or owners of interest in land between the' , , raiyat and the State ; . - Explanation I - Any two or more~niermediaries - holding a joint inter& in an estate which . . . is. borne either on the.. revenue-roll or on i -the rent-roll of another Intermediary ,shall be deemed to be one 'Intermediary for the purposes .of this Act. . ~x~lmurtion II- The heirs . and su&essor+. . ' in-interest of an Intermediary. and where - - - an InteMediary is a minor or of unsound raind or an idiot, his guardian, committee or other legal curator shall be deemed to be an Intermediary for the pur oses of this Act. All acts done by an f nter- mediary under this Act shaU be deemed to have been done by his heirs and successors-in-interest and shall be binding on them. (v) %has possession' used with reference to the possession of an Intermediary of any Iand used for agricuIturaJ- or horticultural putposes, means the possession of such Intermediary by cdtivating such Iand or carrying on hoFticultura1 operations thereon himself .with his own stock or by hisown servantsorby hued labouror . with hiredstock ; Explanation - 'Land used for horticultural purposes' means land used for the purpose of growing frhits, flowers or - vegetables. . (vi)-'land' means lands of whatever descrip- tion and inchdes land which is covered with water, but does -not. include , houses or buildings ; (vii) 'prescribed' means prescribed by rules made by the Government under this Act ; . - ( I ) a t means any person who hoIds land for the purposes of agriculture with rights of occupancy or with permanent and heritable rights therein or is a raiyat within the meaning of any law relating to land tenures but 'shall not include ' persons holding mediately or immediately under a raiyat ; . " I: (ix) 'year' , means the cess yea as dotemi& by the Board of Revenue under $=tion 5. lMPOSITION AND APPLICATION OF THE CESS 4.(1) From and after the commencement of ~1llandsto this Act all lands shall be liable to the payment of zgt:, a s s determined and payable as herein provided : 'cess. Orim Act 23 of 1950. '[~rovjded that no such cess shall be pa$abIe in respect of lands wllich were not liable to payment of rent or revenue prior to the I st day of April:' 1977 or lands in respect. of' lvhjch a tax on holding is assessed . under t5e Orissa Municipal Act, 19501 : I' [Provided further .that nothing in the preceediog proviso shall apply to lands held for carrying on 'mining operations.] (2) Save as otherwise expressly- provided in this Act, nothing contained in sub-section (1) shall pre- judice oi. Sect the operation of any, law relating to land revenue or tax, cess, rate or fee in respect of any land or to the assessment or collection thereof. (3) Notwithstanding anything contained in t h i s section br in any, of the other provisions of this Act, all revenusfree or rent-free lands shall: continue to remain liable to pay cess on the basis-.of assessment, if , any, in force immediately before the commencement of this Act made under any ofthe"1aws specified in the Schedule untiI the revenue or rent in respect of such land-becomes payable under any lhw for the time being in force ,and every amount due or which . may become due on account of such a s s . shaIl be deemed to be an amount. due under this Act.