45A. [ Power of Collector to declare cess to be payable by usufructuary mortgagee or to be payable to Collector direct by tenure-holder. [Inserted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916).]
- Notwithstanding anything contained in the preceding section:(1)The Collector may, with the sanction of the Commissioner, by an order in writing, declare-(a)that where an estate or part of an estate is in possession of an usufructuary mortgagee, the cess demand payable for the same shall be paid to the Collector by the usufructuary mortgagee and not by the holder of the estate;(b)that any holder of a tenure shall pay the cess payable by him (including arrears due, if any), direct to the Collector instead of to the holder of the estate.(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.(3)When a declaration has been made under sub-section (1) the Collector may recover the cess demand in the same manner and under the same penalties as if the said demand were payable by the holder of an estate and amount payable shall be deducted from the amount payable by the holder of the estate under Section 41.]
