(1)Every holder of a revenue paying estate shall pay the amount of [local cess] [Substituted by Bihar and Orissa Cess (Amendment) Act, 1916 Bihar and Orissa Act 1 of 1916), for 'road cess and public works cess'.] due by him in equal instalments on the several days fixed [under the provisions of [Section 3 of Act 11 of 1859] [Substituted by the Bengal Cess (Amendment) Act, 1881 (Bengal Act 2 of 1881), for 'the payment of the instalment'.], or of any similar Act for the time being in force for the payment of arrears] of revenue due in respect of his estate, or if such revenue be payable in one annual sum, then on the day fixed for the payment of such sum.(2)Every holder of a revenue free estate shall pay the amount of [local cess] [Substituted by Bihar and Orissa Cess (Amendment) Act, 1916 Bihar and Orissa Act 1 of 1916), for 'road cess and public works cess'.] due by him in two equal instalments or in one annual payment upon such days or day as shall be for that purpose appointed by any order of the [Board of Revenue] [Substituted by the Bengal Cess (Amendment) Act, 1881 (Bengal Act 2 of 1881), for 'Lieutenant-Governor'.].(3)By tenure-holder and raiyat. - Every holder of a rent paying tenure and cultivating raiyat shall pay the amount of [local cess] [Substituted by Bihar and Orissa Cess (Amendment) Act, 1916 Bihar and Orissa Act 1 of 1916), for 'road cess and public works cess'.] due by him in instalments in the proportion of the instalments of rent payable in respect of the tenure or holding of such tenure-holder or raiyat:Provided that, in cases in which, according to local usage or to the terms of any agreement, no part of such rent falls due before the end of the year on account of which it is payable, the tenure-holder or raiyat shall pay the amount of [local cess] [Substituted by Bihar and Orissa Cess (Amendment) Act, 1916 Bihar and Orissa Act 1 of 1916), for 'road cess and public works cess'.] due by him in two equal instalments upon such days as shall be for that purpose appointed by any order of the [Board of Revenue] [Substituted by the Bengal Cess (Amendment) Act, 1881 (Bengal Act 2 of 1881), for 'Lieutenant-Governor'.].
