In force · As amended up to 2026-08
76. Settlement-officer to decide what village-cesses are leviable.
The Settlement-officer shall
determine and record the village-cesses if any which are leviable in accordance with village-custom, and
the persons by and from whom, and the rates at which, they are leviable; and such cesses shall, if sanctioned
by the Chief Commissioner, be leviable accordingly.
Source: India Code