(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.
