64. Additional return of rent-free land entered in return under [Bengal Act X of 1871] [Bengal Act 10 of 1871 and Act 2 of 1872, have been repealed by this Act, See Section 3.] may be made : Additional return to be deemed supplementary return.
(1)Every holder of an estate or tenure who has included any rent-free lands in any return made to the Collector in respect of his estate or tenure under the provisions of the [Bengal Act X of 1871] [Bengal Act 10 of 1871 and Act 2 of 1872, have been repealed by this Act, See Section 3.] and has paid to the Collector any cess payable under the said Act, or under the Bengal Act II of 1877, in respect of the said rent-free lands may at any time after the commencement of this Act given into such Collector an additional return in the form given in Part IV of Schedule A.(2)Such additional return shall be deemed to be a supplementary return within the meaning of Section 59, and from the date of the inclusion of any such land in such additional return the same consequences shall ensue, and the same rights and obligations accrue to the Collector and to the holder of such estate or tenure, and the same liabilities shall attach to the owner, holder and occupier of such lands, as would have attached to them respectively if such lands had been included in a supplementary return given in under Section 59.
