71. Effect of opening separate account under Act 11 of 1859 or Bengal Act 7 of 1876. -
When a recorded sharer of a joint revenue-paying estate has opened a separate account under Act 11 of 1859, or under section 70 of Bengal Act 7 of 1876 or any similar law for the time being in force for the regulation of the opening and maintaining of such separate accounts, he shall be entitled, in regard to the payment and realization of all sums due under this Act, to all the advantages of separate liability enjoyed by him under the said Act 11 of 1859, and Bengal Act 7 of 1876, respectively in regard to the payment and realization of revenue, and shall be entitled to separate assessment and to the issue of a separate notice in every case in which special notice is, by this Act, required to be served, from the date on which such advantages shall take effect in respect of the demand of Government revenue.Similar privileges shall attach to every recorded holder of a revenue-free estate who has opened a separate account under section 46 of Bengal Act 9 of 1880 in respect of the amount of cesses payable by him.
