Cess for village purposes can be levied by Collector on request of:

This question deals with the levy of a cess (a local tax) for village-specific purposes. In democratic local governance, the imposition of such a tax typically requires the consent of those who will be paying it and benefiting from its use. Therefore, a cess for village purposes can be levied by the Collector only on the request of the Majority of tenants/owners. This ensures community buy-in and prevents arbitrary taxation, reflecting a principle of local self-governance where collective will is paramount. The Provincial Government sets broader policies, a Village Council might propose, and a single tenant's request is insufficient, as the cess affects the entire community.