(1)When all such claims, objections and appeals are disposed of, the Revenue Officer shall after making such alterations in the Draft [* * *] [Deleted vide Orissa Act No. 30 of 1976.] Assessment Roll as may be necessary to give effect to any order passed under Sub-section (1) or, as the case may be, under Sub-section (2) of Section 48 cause the Roll so altered to be finally published in the prescribed manner, and on such publication the Roll such become final and conclusive.Explanation. - The amounts payable is respect of the land-holders specified in Sub-section (1) of Section 47 shall respectively be shown in the Assessment Roll in proportion to the rent that such land-holder receives in respect of the land.(2)Notwithstanding anything in Sub-section (1) any party aggrieved by any entry in the roll relating to the rate of apportionment of any amount as between the holder of an encumbrance referred to it in Section 45 and the person liable to discharge the same, may apply to the Civil Court of competent jurisdiction within ninety days from the date of publication of the Roll under this section for establishing his claim in respect of such rate and the decision on such application, if any, shall be final :Provided that no such proceedings shall be maintainable against Government or the Revenue Officer or the authority prescribed under Subsection (2) of Section 48; nor shall any of them be deemed to be necessary or proper party on such proceedings.
