The Panjab District Boards Act, 1883
Section 6. Road, school and post cesses to merge in the rate.
From such date as may be notified in respect of each district by the Local Government, all authorized rates and cesses for the maintenance of roads, schools and the district-post shall merge in and become part of the local rate, and no rate or cess other than the local rate shall be thereafter leviable for those purposes.
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