Date on which land revenue falls due and is payable

(1) The land revenue payable on account of a revenue year shall fall due on the first day of that year. (2) The payment of land revenue may be made in cash or may, at the cost of the remitter be remitted by money order on of before such date, in such installments (if any) and to such persons as may be prepared. (3) Any period elapsing between the first day of the revenue year and any date prescribed for the payment of land revenue shall be deemed to be a period of grace, and shall not affect the provisions of sub section (1).