(3)If no such objection be preferred within the time specified such proportionate amount shall be the 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 respective holders of such several shares are primarily liable as mentioned in Section 13 of Act 11 of 1859 subject, however, to the general responsibility of the holders of the entire estate as mentioned in Section 14 of the said Act, if the amount of the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for 'cesses'.] due on account of any such share cannot be recovered as provided in Sections 98 and 99 of this Act from the holders of such share.
