- The payment of the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916], for 'cesses'.] for each year by the holder of any land which is held rent-free shall be made by two equal instalments, or in one payment, upon such days or day as shall be for that purpose fixed by the [Board of Revenue] [Substituted by the Bengal Cess (Amendment) Act, 1910 (Bengal Act 4 of 1910), for the words 'Lieutenant-Governor'.],
