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Section 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: official text of The Central Provinces Land-Revenue Act, 1881 as published on India Code (PDF). All sections of the Central Provinces Land-Revenue Act, 1881.