Section 3(1)(c) in The Bihar Health Cess Act, 1977
(c)by every raiyat in any other area other than a Cantonment, at the rate of forty per cent of the total rent which is payable by a raiyat or, if no rent is actually payable, would on a reasonable assessment, be payable, during the year, for any land held by a raiyat or by any other person in actual use of occupation thereof and shall be recoverable in the same manner as if it were such rent.