Section 113. Board's power to levy cess

- A Board shall levy with the previous sanction of the State Government - (a) in areas within its jurisdiction, whether settled or not where rent is wholly payable in cash, a cess of one anna per rupee of the rent so payable, and (b) such areas where rent is payable wholly in kind or partly in kind and partly in cash, a cess equal to half of the cess mentioned in clause (a) calculated on the cash value of the share of the produce payable as such rent until such time as cash rents are introduced therein. Note. - The cess in respect of land held in Khudkasht but cultivated by a tenant shall be leviable as specified in clauses (a) and (b) but where any Khudkasht land is in the actual cultivation of an estate holder, the cess shall be calculated as in respect of similar land in the neighbourhood.