(1)When a recorded sharer of a joint revenue paying estate has opened a separate account under [Act 11 of 1859] [The Bengal Land Revenue Sales Act, 1859.], or under Section 70 of [Bengal Act 7 of 1876] [The Land Registration Act, 1876.], or any similar law for the time being in force for the regulation of the opening and maintaining of such separate accounts, he shall be entitled, in regard to the payment and realization of [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916) for 'road cess and public works cess'.] under this Act, to all the advantages of separate liability enjoyed by him under the said [Act 11 of 1859] [The Bengal Land Revenue Sales Act, 1859.] and [Bengal Act 7 of 1876] [The Land Registration Act, 1876.] in regard to the payment and realization of revenue, and shall be entitled to separate assessment and to the issue of separate notices under this Act from the date of which such advantages shall take effect in respect of the demand of Government revenue.
