51. Holders of estates and tenures bound to return rent-free lands and to pay cess at half rates for such lands included therein. -
Every holder of an estate or tenure who is required by this Act to submit a return in the form in Schedule A contained shall be bound to enter in such return all lands of the nature of those specified in section 50 according to the tenure thereof; and shall be bound to pay road cess and public works cess on the annual value of such lands at one-half of the rates fixed under this Act for the levy of such cesses respectively, in the district generally for the year.
