(2)Such separate account shall be opened and kept under such rules as to the levy of fees and other matter and subject to such conditions and in such manner, as the Board of Revenue may from time to time prescribe; [and the Collector if he becomes aware that any separate account opened under subsection (1) does not represent existing facts, may after service of a notice on the recorded proprietor or manager, and after hearing any objection which may be preferred within six weeks of such service, close the account.] [Substituted by the Bengal Cess (Amendment) Act, 1910 (Bengal Act 4 of 1910) for the words 'and the Board of Revenue may at any time order that any separate account which has been so opened shall be closed from such times and they may direct, and no longer kept as a separate account'.]
