Amendment status not verified — confirm the current text below against the official source.
Local Cess.- (1) There shall be levied in every Panchayat Development block, a Local Cess at the rate of 1[two rupees] on every rupee of land revenue payable to the Government in respect of any land for every Fasli. Explanation.- In this section and in Section 168, ‘land revenue’ means public revenue due on land and includes water cess payable to the Government for water supplied or used for the irrigation of lands, royalty, lease amount or other sum payable to the Government in respect of land held direct from the Government on lease or licence, but does not include any other cess or the surcharge payable under Section 168: Provided that land revenue remitted shall not be deemed to be land revenue payable for the purpose of this Section. (2) The Local Cess payable under sub-section (1) shall be deemed to be public revenue due on all the lands in respect of which a person is liable to pay Local Cess and all the 81 said lands, the buildings upon the said lands and their products shall be regarded as security for the Local Cess. (3) The provisions of the Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864), shall apply to the payment and recovery of the Local Cess payable under this Act just as they apply to the payment and recovery of the revenue due upon the lands in respect of which the Local Cess under this Act is payable. 2[(4)] 3[***]