Revenue when becomes due and payable

(1) The revenue leviable on account of a fasli year shall become due on the first day of that year and it shall be payable at such times, in such instalments, to such persons, at such places and in such manner, as may be specified by Government, by an order in this behalf. (2) Any period elapsing between the first day of the fasli year and date specified under sub-section (1) for the payment of revenue shall be deemed to be a period of grace and shall not affect the provisions of sub-section (1).