(1)Every holder of an estate or tenure who has included any rent-free lands in any return made to the Collector in respect of his estate or tenure under the provisions of the Bengal Act 10 of 1871 and has paid to the Collector any cess payable under the said Act, or under the Bengal Act 2 of 1877 in respect of the said rent-free lands, may at any time after the commencement of this Act give in to such Collector an additional return in the form given in Part IV of Schedule A.
