(2)The Collector may with the sanction of the Commissioner by an order in writing at any time, revoke such declaration:Provided that no such declaration or revocation shall be made until notice thereof has been given to the holder and the usufructuary mortgagee of the estate affected or to the holder of the estate and the holder of the tenure affected, as the case may be, and their objections, if any, duly considered:Provided, also, that no such declaration shall relieve the holder of an estate from his ultimate liability to pay the cess demand and the Collector shall always be at liberty to recover it from him in default of recovery from the usufructuary mortgagee or holder of a tenure as the case may be.
