Section 47(2)(e) in The Calcutta Improvement Act, 1911
(e)a list of the names of all persons (if any) who have dissented, under section 45, clause (b), from the proposed acquisition of their land [or from the proposed recovery of a betterment fee] [Words inserted by Ben. Act 8 of 1931.], and a statement of the reasons given for such dissent; and