(1) No village cess which is not sanctioned by the Government and the levy of which has not been established by judicial decision shall be levied in any estate by any landlord over and above the rent payable by 1[an occupant].
(2) When a record-of-rights is being made or revised for an estate, or when the local area in which an estate is situate is being generally reassessed or at any other time when an order is made by the Government with respect to any estate, an Assistant Collector of the first class shall prepare a list of village cesses, if any, levied in the estate, which have been generally or specially approved by the Government.
(3) The Government may impose on the collection of any village cess comprised in the list prepared as above such conditions as to expenditure on Police or other establishments connected with the village market or fair as the Government may think fit.
(4) The Government may declare whether any particular cess, contribution or due levied in an estate is or in not a village cess and the said declaration shall be conclusive.
A cess or contribution levied in an estate shall cease to be leviable if it is not included in the list of cesses declared leviable by the Government.
(2) When a record-of-rights is being made or revised for an estate, or when the local area in which an estate is situate is being generally reassessed or at any other time when an order is made by the Government with respect to any estate, an Assistant Collector of the first class shall prepare a list of village cesses, if any, levied in the estate, which have been generally or specially approved by the Government.
(3) The Government may impose on the collection of any village cess comprised in the list prepared as above such conditions as to expenditure on Police or other establishments connected with the village market or fair as the Government may think fit.
(4) The Government may declare whether any particular cess, contribution or due levied in an estate is or in not a village cess and the said declaration shall be conclusive.
A cess or contribution levied in an estate shall cease to be leviable if it is not included in the list of cesses declared leviable by the Government.
Source footnotes
1. Substituted by S.O. 3808(E) dated 26.10.2020 for “a tenant”.आगे पढ़ें / Continue reading
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More sections of this act
Section 1 · Title, extent and commencement.Section 2 · Repeal.Section 3 · DefinitionSection 4 · Exclusion of certain land from operation of the Act.Section 5 · Power to vary limits and alter number of Tehsils Districts and Provinces.Section 5-A · Board of Revenue.Section 5B · Powers and functions of the Board.Section 6 · Classes of Revenue Officers.India Code, Government of India. Text fetched 12 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.