(1)Every holder of a revenue-paying estate shall pay the amount of 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 , or of any similar Act at the time being in force for the payment of arrears] [Words and figures substituted by Bengal Act 2 of 1881.] 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.(2)Every holder of a revenue-free estate shall pay the amount of road cess and public works cess due by him in two equal instalments or in one annual payment upon such days or day as shall be for that purpose appointed by any order of the [Board of Revenue] [Words substituted by Bengal Act 5 of 1915.].(3)Every holder of a rent-paying tenure and every cultivating raiyat shall pay the amount of road cess and public works cess.due by him in instalments.in the proportion of the instalments of rent payable in respect of the tenure of holding of such tenure-holder.or raiyat:Provided that in cases in which, according to local usage or to the terms of any agreement, no part of such rent falls due before the end of the year on account of which it is payable, the tenure-holder or raiyat, shall pay the amount of road cess and public works cess due by him in two equal instalments upon such days as shall be for that purpose appointed by any order of the [Board of Revenue] [Words substituted by Bengal Act 5 of 1915.].
