(1)Every holder of an estate or tenure who has included any rent-free lands in any return made to the Collector in respect of his estate or tenure under the provisions of the [Bengal Act X of 1871] [Bengal Act 10 of 1871 and Act 2 of 1872, have been repealed by this Act, See Section 3.] and has paid to the Collector any cess payable under the said Act, or under the Bengal Act II of 1877, in respect of the said rent-free lands may at any time after the commencement of this Act given into such Collector an additional return in the form given in Part IV of Schedule A.
