Section 4 in The Orissa Cess Act, 1962

4. All lands to be liable to payment of cess.

(1)From and after the commencement of this Act all lands shall be liable to the payment of cess determined and payable as herein provided:[Provided that no such cess shall be payable in respect of lands which were not liable to payment of tent or revenue prior to the 1st day of April, 1977 or lands in respect of which a tax on holding is assessed under the Orissa Municipal Act (25 of 1950.)] [Substituted vide Orissa Act No. 7 of 1978, w.e.f.1.4.1977.][* * *] [Omitted vide Orissa Act No. 10 of 1994.]

(2)Save as otherwise expressly provided in this Act, nothing contained in Sub-section (1) shall prejudice or affect the operation of any law granting to land revenue or tax, cess, rate or fee in respect of any land or to the assessment or collection thereof.

(3)Notwithstanding anything contained in this section or in any of the other provisions of this Act, all revenue free or rent free lands shall continue to remain liable to pay cess on the basis of assessment, if any, in force immediately before the commencement of this Act made under any of the laws specified in the Schedule until the revenue or rent in respect of such land becomes payable under any law for the time being in force and every amount due or which may become due on account of such cess shall be deemed to be an amount due under this Act.