Amendment status not verified — confirm the current text below against the official source.
Substituted by Orissa Act No. 10 of 1994. 4 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 or affect 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 this section or in any of the other provisions of this Act, all revenue-free 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 of the laws specified in the Schedule until the revenue or rent in respect of such land becomes payable under any law for the time being in force and every amount due or which may become due on account of such cess shall be deemed to be an amount, due under this Act. 1[5. Rate of cess assessment and fixation of cess year.:- 1[(1) The cess shall be assessed on the annual value of all lands on whatever tenure held calculated in the manner hereinafter appearing. (2) The rate per year at which such cess shall be levied shall be fifty per centum of the annual value of the lands with effect from the 5th day of April, 1991 and seventy-five per centumof such value with effect from such date as the State Government may, by Notification appoint.] 2[5.A- x x x] 3[6. Persons by whom cess payable.:- (1) Notwithstanding anything contained in any other law the cess shall be payable by a raiyat for the lands he holds to the landlord under whom he holds the land. Explanation: For the purpose of this sub-section "Landlord", shall include the Government. (2) Cess shall be paid on such dates and in such manner as may be prescribed.] 1[7. Annual value. :- The annual value of lands held by a raiyat shall be the rent payable by such raiyat to the land-lord immediately under whom he holds the land: Provided that in case of lands held on payment of rent in kind or partly in cash and partly in kind the annual value shall be calculated according to the rates of rent assessed for neighbouring lands of a similar description and quality and if such method of calculation is, in the opinion of the Board of Revenue, impracticable in any particular case, according to such other fair and equitable method which the said Board may approve for that case. Explanation - For the purposes of this section-