70. Liability of such holder to pay arrears of cess.
- As soon as any rent-free land which has not previously been included in the valuation of any estate or tenure has been valued by the Collector after the issue of a notice as provided in Section 66, or after an order made under Section 68, the holder of such land shall become liable to pay to the Collector the [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for the words 'cess and public works cess'.] due on such land, in accordance with such valuation, for the three years last preceding such valuation at the full [rate] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for 'rates'.] at which such [cess was] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for the words 'cesses were respectively'.] levied for each such year in the district generally, together with interest calculated at [six and a quarter] [Substituted by the Cess (Bihar Amendment) Act, 1939 (Bihar Act 2 of 1939) for the words 'twelve and a half'.] per centum per annum on each instalment from the date on which such instalment would have been payable if such valuation had been in force.
