(2)Whenever any such separate account is opened after the valuation of an estate, and while such valuation remains in force, the Collector shall issue a notice on the holders of the shares severally, in respect of which the accounts are to be kept separately, informing them that unless any objection is preferred to the Collector within one month of the service of such 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 the whole estate is liable to pay according to the existing valuation will, from the date on which such separate accounts were opened, be apportioned among such shares severally in proportion to the amount of Government revenue for the payment of which each share is entered in the separate accounts as being liable. Such notice shall specify such proportionate amount.
