Section 4

Notwithstanding anything repugnant in any title, every annual rent, subject to subsection (2), shall be due and payable on 1 January in any year, and any such rent if not sooner paid shall become an arrear on 1 April in the year in respect of which it is due, and any other form of land revenue shall become an arrear on the 15th day after service of notice substantially in the form in the First Schedule by the Collector on the person liable to pay it, demanding payment thereof.

Rent in respect of the year in which any land is alienated shall be calculated proportionately from the date of alienation to the end of the year and is payable on or before the date of alienation.

When land is held by co-proprietors they are jointly and severally liable to pay the rent reserved.

Every person liable to pay an arrear shall be a defaulter.