The Bihar Health Cess Act, 1977

{
    "id": 15809,
    "slug": "the-bihar-health-cess-act-1977",
    "title": "The Bihar Health Cess Act, 1977",
    "short_title": "The Bihar Health Cess Act, 1977",
    "act_number": "Bihar Act 22 of 1977",
    "act_year": 1977,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Bihar Health Cess Act, 1977",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"raiyat\" has same meaning as is assigned to it in the tenancy law of the area concerned;\n(b) \"rent\" has the same meaning as is assigned to it in the tenancy law of the area concerned;\n(c) \"health cess\" means the health cess payable under Section 3; and\n(d) \"the Government\" means the Government of Bihar,",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of health cess.",
            "chapter": null,
            "content": "(a) by every person in any municipality constituted under the Bihar and Orissa Municipal Act, 1922 (B. &0. Act VII of 1922), and in any area specified in a notification issued under sub-section (1) of Section 388 of that Act, at the rate of forty per cent of the tax on a holding under clause (b) of sub-section (1) of Section 82 or under clause (b) of Section 389, as the case may be, of that Act and shall be recoverable in the same manner, as if it were such tax;\n(b) by every person in the area to which the [Patna Municipal Corporation Act, 1951 (Bihar Act VIII of 1952)] , applies, at the rate of forty per cent of the tax on a holding under clause (b) of Section 123 of that Act and shall be recoverable in the same manner as if it were such tax; and\n(c) by every raiyat in any other area other than a Cantonment, at the rate of forty per cent of the total rent which is payable by a raiyat or, if no rent is actually payable, would on a reasonable assessment, be payable, during the year, for any land held by a raiyat or by any other person in actual use of occupation thereof and shall be recoverable in the same manner as if it were such rent.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Health cess to be collected to the nearest paisa.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Levy of cess under other Acts not affected.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Power to make Rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Repeal and saving.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        }
    ],
    "metadata": {
        "Act ID": "bh300",
        "Act Number": "Bihar Act 22 of 1977",
        "Enactment Date": "",
        "Act Year": "1977",
        "Short Title": "The Bihar Health Cess Act, 1977",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}