Section Text
section 56 of the Bengal Tenancy Act, 1885, regarding the grant of rent-receipts shall apply to the payment of cess by the owner, holder or occupier of rent-free land as if the person to whom the cess is payable under this Act is his landlord. Section 58 If instalments not paid within a month, double the amount may be recovered When an instalment of the cesses due on any rent free land is not paid 7575. Words ins by Ben. Act 11 of 1934. [or tendered] to the holder of the estate or tenure to whom it is due within one month of the date on which such instalment is payable, such holder shall be entitled to recover a sum equal to double the amount of such instalment due to him under sections 56 and 57, with interest on such sum calculated at the rate of 7676. Words subs, by Ben. Act 3 of 1939. [six and a quarter] per centum per annum from the date on which such instalment was payable, and with all costs of suit: Provided that such holder shall have paid to the Collector all sums due to such Collector up to date in respect of road cess and public works cess, and not otherwise.