Section 113, The Rural Area (2) This Ordinance shall come into operation on the first day of January, 1950, or

(1) The Village Improvement cess provided in the Village Im- Estimates of a village committee in any one financial year shall ~;~s~ement be a cess at a uniform amount per pound on the assessed annual value of assessed premises and shall be a single cess in respect of all assessed premises. (2) The Village Improvement cess provided for in the approved Estimates of a village committee (to be called the cess) shall be imposed and levied by the village committee and shall be payable to the proper officer of the village committee on or before the 31st day of January following the date on which the Estimates providing for the cess are approved or such later date as the village committee may by notice declare. (3} Each village committee which has imposed a cess shall cause a Cess Book to be kept as near as may be in the form prescribed for a Rate Book in the Fourth Schedule hereto mutatis mutandis. Such Cess Book shall be kept at the office of the village committee and shall be open to public inspection, during office hours. (4) Sections 97 and 99 to 112 of this Ordinance shall apply to a Village Improvement cess as if any reference therein to a rate or rates included a reference to a Village Improvement cess payable under this section: Provided that for the purpose of the application of the said sections as aforesaid- S.L.-VoL. II-13 Appearance authority in legal proceedings. Form of title deeds. Proof in legal proceedings. (a) the reference to the Rural Area Council in section 97 shall be construed as a reference to the village committee; (b) references to a rural district in section 104 shall be construed as references to a village area ; and (c) the reference to a rural district council in section 108 shall be construed as a reference to the village committee. pART XVII.-MISCELLANEOUS.