(1)every holder of an estate shall yearly pay to the Collector the entire amount of the road cess and public works cess calculated on the annual value of the lands comprised in such estate, at the rate or rates which may have been determined for such cesses respectively for the year as in this Act provided, less a deduction to be calculated one-half of the said rates for every rupee of the revenue entered in the valuation-roll of such estate as payable in respect thereof;
