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The Finance Act, 1974

( ACT NO. XLIV OF 1974 )

Primary Education Cess
22. (1) There shall be levied and collected in such manner as may be prescribed by rules on all lands on which rent is payable under the State Acquisition and Tenancy Act, 1950 (E.B. Act XXVIII of 1951), or would have been so payable had not the State Acquisition and Tenancy (Third Amendment) Order, 1972 (P.O. No. 96 of 1972), come into force, a primary education cess at the rate of twenty per cent of such rent.
 
 
 
 
(2) Any primary education cess payable under any other law for the time being in force shall, notwithstanding anything contained in such law, cease to be payable upon the commencement of this section.
 
 
 
 
(3) This section shall be deemed to have taken effect on the 1st day of July, 1973.

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