Section 8. Power to recover a share of the rate from occupancy tenant

CHAPTER IL O F THE L OCAL R ATE ON L AND 5 . The local rate.— (1) All land shall be subject to the payment The local of a rate, to be called the local rate, not exceeding one rate annual for every rupee of its annual value. (2) The proportion which the local rate shall bear to the annual value of land shall, except as provided in sub-section (3), be fixed for each district by the Local Government by notification. (3) The Local Government may, by notification, delegate to the district board, subject to such restrictions or conditions as it thinks fit, its powers under sub-section (2) , and may, by notification, cancel or vary any such notification. 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. 7 . Liability for local rate.— The landholder shall be liable for the local rate subject to the following provisos, namely:— (1) where the landholder pays the land-revenue in kind to any assignee of revenue or any villageheadman, the assignee of revenue or village-headman shall be liable for the payment of the local rate instead of the landholder, and no demand shall be made by any such assignee or village-headman on the landholder in respect of the payment of the rate; and (2) where the Government has, under any lease current at the time when this Act comes into force, paid the Focal rate on trini, it shall continue to pay the rate during the currency of the lease. 8. Power to recover a share of the rate from occupancy tenant .—When a local rate is payable by a landholder in respect of lands held by a tenant with a right of occupancy holding at a favourable rent, the landholder may realize from the tenant a share of the rate, bearing the same proportion to the whole rate as the excess of the annual value over the rent paid by the tenant bears to half the annual value.