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 tenor thereof; and shall be bound to pay [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for the words 'road cess and public works cess'.] on the annual value of such lands at one-half of the [rate] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for 'rates'] fixed under this Act for the levy of such [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for the words 'cesses respectively'] in the district generally for the year.
