Amendment status not verified — confirm the current text below against the official source.
(1) All immovable properties on which road and public works Education cesses are assessed according to the provisions of the Cess Act, 1880, cess. shall be liable to the payment of education cess. (2) The rate of the education cess shall be determined by the State Government by notification and shall not exceed— (a) in respect of lands, ten paise on each rupee of the annual value thereof; (b) in respect of coal mines, fifty paise on each tonne of coal on the annual despatches therefrom; (c) in respect of quarries and mines other than coal mines, twelve paise on each rupee of the annual net profit thereof. (3) The proceeds of the education cess in each district shall be paid by the Collector into the Primary School Council Fund established for the district. (4) The provisions of the Cess Act, 1880 shall apply as far as possible to the assessment, levy and recovery of the education cess. PART V CHAPTER XI Free and Compulsory Primary Education