(1)Every holder of a revenue paying estate shall pay the amount of [local cess] [Substituted by Bihar and Orissa Cess (Amendment) Act, 1916 Bihar and Orissa Act 1 of 1916), for 'road cess and public works cess'.] due by him in equal instalments on the several days fixed [under the provisions of [Section 3 of Act 11 of 1859] [Substituted by the Bengal Cess (Amendment) Act, 1881 (Bengal Act 2 of 1881), for 'the payment of the instalment'.], or of any similar Act for the time being in force for the payment of arrears] of revenue due in respect of his estate, or if such revenue be payable in one annual sum, then on the day fixed for the payment of such sum.
