43. Distribution of valuation in case of partition.
- In case of partition of an estate being effected under [The Estates Partition Act, 1897] [Substituted by the Cess (Bihar Amendment) Act, 1939 (Bihar Act 2 of 1939), for 'Regulation XIX of 1814, or Bengal Act 8 of 1876'.], or any similar Act, after valuation of such estate and while such valuation remains in force, the total valuation of the original estate shall be distributed proportionately [to the land-revenue] [Inserted by the Bengal Cess (Amendment) Act, 1881 (Bengal Act 2 of 1881).] under the order of the Collector over the newly-formed estates, whereupon the newly-formed estates shall for the purposes of this Act, take the place of the original estate, the liability to pay cess in respect of each newly-formed estate being separate and distinct from the liability to pay cess in respect of any other of such newly-formed estates.Such separate liability shall take effect from the same date as the separate liability of the newly-formed estates respectively in respect of land revenue.Procedure to be followed when there is a partition. - The procedure prescribed by Sections 34 and 35 shall be followed whenever a re-distribution of the valuation is made in consequence of a partition as mentioned in [this section] [Substituted by the Bengal Cess (Amendment) Act, 1881 (Bengal Act 2 of 1881).].
