Section 62 — Lag, neg and cess.

(1) Notwithstanding any custom or contract to the contrary, no lag, or neg, by whatever name called or known, shall, in addition to the rent of the holding, be levied on, or recovered from, a tenant: Provided that this prohibition shall not apply to a village development cess levied under sub-section (2) . (2) The Chief Commissioner may, with the previous approval of the Central Government, declare that the tenants of any village shall be liable to pay a village development cess, not exceeding two and a half per cent, of the rental to be applied for such purposes, and to be collected and disbursed in such manner, as may be prescribed in this behalf. (3) In case of doubt, the Chief Commissioner may determine whether any levy is a levy prohibited by sub-section (1) .

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