2. (1) There shall be levied and collected by the Government a development and relief tax from every tenant at the rate of four annas on each taka of rent payable by him in respect of the land comprised in his tenancy with effect from the 1st day of Baishakh, 1365 : Provided that when such land is held free of rent, such development and relief tax shall be levied and collected at the rate of four annas on each taka of rent that would be assessable on such land on the principles laid down in section 26 of the ¹[* * *] State Acquisition and Tenancy Act, 1950. (2) The development and relief tax levied under sub-section (1) shall be realised in the manner in which rent is realised by the Government.