64. Additional return of rent-free land entered in return under Bengal Act 10 of 1871 may be made. - (1) Every holder of an estate or tenure who has included any rent-free lands in any return made to the Collector in respect of his estate or tenure under the provisions of the Bengal Act 10 of 1871 and has paid to the Collector any cess payable under the said Act, or under the Bengal Act 2 of 1877 in respect of the said rent-free lands, may at any time after the commencement of this Act give in to such Collector an additional return in the form given in Part IV of Schedule A.
(2)Such additional return shall be deemed to be a supplementary return within the meaning of section 59, and from the date of the inclusion of any such lands in such additional return the same consequences shall ensue, and the same rights and obligations accrue to the Collector and to the holder of such estate or tenure, and the same liabilities shall attach to the owner, holder and occupier of such lands, as would have attached to them respectively if such lands had been included in a supplementary return given in under section 59.[64A. Holders of estates, etc., how to recover from holders of rent-free lands. -] [Notwithstanding anything contained in Schedule III to the Bengal Tenancy Act, 1885,] all sums due to the holder of any estate or tenure under the provisions of this chapter [or of Chapter VIIA], in respect of any land held rent-free, may be recovered by such holder from any owner or holder of such rent-free land, or from any occupier of the same [within six years from the date on which such sums became due], by any means and any process by which the amount might be recovered if it were due on account of rent of a transferable tenure or holding [* * * *] :Provided that, if any such objection as is mentioned in section 53 has been made before the Collector, no proceedings shall be commenced, and no proceedings which have been commenced shall be continued, for recovery of cess in respect of the lands which are the subject of such objection, until such objection shall have been disposed of by the Collector.[64B. Owner, holder or occupier of rent-free lands may be sued. Decree against occupier tantamount to decree against owner. -] In every suit for the recovery of any such sum, the person to whom the sum is due may proceed at his option either against the owner or holder of the rent-free land in respect of which such amount is due, or against the occupier thereof; and any decree obtained in such suit against any occupier of such land shall have the same effect and be followed by the same consequences in respect of the execution of such decree against the owner or holder of such land, and in respect of the sale of such land in such execution, as if the suit had been brought and the decree given against such owner or holder of such land, but shall have effect against such occupier personally so long only as he remains in occupation of such land, and no longer.
