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[Cites 0, Cited by 0] [Section 45A(1)] [Section 45A] [Entire Act]

State of Bihar - Subsection

Section 45A(1)(a) in The Cess Act, 1880

(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;