Section 114. Collection of cess

- (1) Where rent is payable directly to the State Government, sums due as cess under section 113 shall be recovered by the Tehsildar alongwith such rent and remitted to the Board by which the cess shall have been imposed. (2) When rent is payable to any other person, such other person shall be liable to the Board for the sums due as such cess but he shall be entitled to realise from the persons primarily liable therefor the sums due as such cess from the latter. (3) Any sum of money due as cess under section 113 or under the provisions of any Act or law repealed by section 2 imposing a cess of a similar nature, which has been in arrear, shall be recoverable as if it were an arrear of land revenue. (4) Any sum of money realizable under section 34 of the Jaipur District Boards Act, 1947, which has been in arrear, shall also be recoverable as if it were an arrear of land revenue.