- (i) Where the annual land-revenue of an estate is payable at one harvest, the demand of each year from that estate on account of rates and [cesses] [Substituted for 'ceases' by Punjab Legislative Supplement Part III dated 18-7-80 Page 295.] shall be paid at the same harvest.(ii)In all other cases the demand of each year from an estate on account of rates and cesses shall be paid in two instalments, viz, one at the Kharif harvest, and the other at the Rabi harvest, and each instalment shall bear the same proportion to the total demand of the year as the instalment or instalments of land-revenue due on the same estate for the same harvest bear to the total land revenue payable by the estate for the same year.
