(4)If any such objection shall be preferred as aforesaid the total amount of the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for 'cesses'.] for which the whole estate is liable according to the existing valuation shall be apportioned among the several shares in respect of which such separate accounts are opened in proportion to the annual value of such shares respectively under such rules or special instructions, not being inconsistent with this Act, as may be issued by the Board of Revenue; and the holders of such several shares shall be primarily liable as aforesaid for the payment of the amount of the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for 'cesses'.] so apportioned on their shares respectively.[(4-a) Whenever a recorded sharer of a joint revenue-paying estate applies to the Collector, under [Section 10 or Section 11 of Act II of 1859] [Inserted by the Bengal Cess (Amendment) Act, 1910 (Bengal Act 4 of 1910).] or [Section 70 of Bengal Act 7 of 1876] [The Land Registration Act, 1876.], for the opening of separate account of the land revenue payable by him, he may include in his application a request for the simultaneous opening of a separate account of the [local cess] [Substituted by Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for the words 'road cess and public works cess'.] payable by him.(4-b) The Collector may thereupon issue a notice to each of the several sharers of such estate, simultaneously with the notice issued under any of the aforesaid sections, informing him that, unless any objection is preferred to the Collector within six weeks of the service of the notice, the amount of the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for 'cesses'.] which whole estate is liable to pay will, from the date on which such separate account is opened be apportioned among such sharers severally, in proportion to the amount of Government revenue for the payment of which each share is entered in the separate account as being liable.]
