Bare ActsThe Odisha Cess Act, 1962

Section 8

In the print-ipal Act, for section 7, the following section shill be substituted, , aE section 7

Amendment status not verified — confirm the current text below against the official source.

In the print-ipal Act, for section 7, the following section shill be substituted, , aE section 7. =ame! y: - . , "7. Tho annual valuo of the land held 'by a raiyat &all be the n m payable by such raiyat to tho landlord under whom he hoIds the land : Pqvided that in case of lands dgld on payment of rent in kind or partly in cash '- and partly in kind, fhc amual value shall be calculated according to the rates of rent assespd for neighbouring land6 of a similar description and quality and if such method of calcula tion is, in the opinion of the Board of Revenue, impracticable inany .parlicular casc, according to such other fair and equitable method which the ?atd Board may approve for that casc. Expianation-For t ha purposes of this section,- (i) whatever is lawfully payabIe or deliverable in money or in kind or: in both - by a ra iyat [Q his landlord on account of tho use and occupation . of the land shall be deemed to be n nt ; and - (ii) "landlord" includes Govcmmcnt.".

Section 8 – The Odisha Cess Act, 1962 | DailyLaw.ai