Meaning of ‘Cess’ 

The term Cess has not been defined in the act. It is basically a tax imposed by a Zamindar at his own will without any corresponding benefit to the person paying the same. It was levied on cultivators as well as non cultivators. Sometimes State Government use to sanction this Cess and was called as the ‘village kharcha’ which was used for sanitation and protection of the village.