- Any share-holder in an estate or tenure, who may have paid the [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for the words 'road cess and public works cess'.] payable in respect of such estate or tenure, or any part thereof in excess of the amount proportionate to his own interest, in such estate or tenure, may recover from the co-sharers such sums as he may have paid on account of their respective shares and interests, in the same manner and under similar penalties, or may take credit for such sums in any adjustment of accounts between himself and his co-sharers.
