(1)Cess determined and payable under the Act shall be paid on the same dates and in the same proportions as have been fixed for the payment of land revenue or rent of the area.(2)Cess in respect of revenue-free and rent-free lands shall continue to be paid on the same dates and in the same proportion as hitherto in force.(3)In all cases cess payable to Government shall be paid to the Revenue collecting agent of the areas but in case of revenue-free or rent-free lands when the demand payable to Government is more than Rs. 100 the same shall be credited by a challan to the Consolidated Fund of the State in the Sub-Treasury attached to the office of the Tahasildar in charge of the Taluk or Tahasil Office, and where there is no such Sub-Treasury, by payment to the Tahasildar incharge of Taluk or Tahasil Office and where there is no Taluk or Tahasil Office to the Sub-Treasury attached to the office of the Sub-divisional Officer or to the District Treasury where no such Sub-Treasury exists :Provided that in case of doubt as to which revenue collecting agent or Tahasil Office or Sub-divisional Officer's Office or Sub-Treasury the amount will be paid or credited, the Collector of the district in which the estates or lands are situated shall decide the matter keeping in view the convenience of parties and of maintaining accounts but where the estate covers more than one district, the cess dues shall continue to be paid or credited as before the Act came into force.
