(3)Every holder of a rent-paying tenure and every cultivating raiyat shall pay the amount of 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 of 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 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].
